LEASING RECOGNITION ISSUES UNDER IFRS

Authors

  • Sativaldiyeva Gulchekhra Khudaiberdievna Andijan State Technical Institute Author

Keywords:

IFRS, national accounting standards, lease, asset, lease components, lease objects.

Abstract

This article highlights the importance of lease relations in financialstatements prepared on the basis of IFRS in increasing the investment attractiveness of enterprises, the concept of lease based on international standards, as well as the stages of its recognition.

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Published

2026-03-31

Issue

Vol. 2 No. 3 (2026)

Section

Articles

License

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How to Cite

LEASING RECOGNITION ISSUES UNDER IFRS. (2026). Educator Insights: Journal of Teaching Theory and Practice, 2(3), 469-471. https://brightmindpublishing.com/index.php/EI/article/view/2343