FINANCIAL LEASING IN ACCOUNTING: A COMPARATIVE ANALYSIS OF THE USA AND UZBEKISTAN

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Akhmadaliev Dilmurod Khurmatilloevich

Abstract

The purpose of this work is analysis  and importance of Financial leasing in accounting systems of the USA and Uzbekistan. This article aims to provide a comprehensive analysis of financial leasing in accounting, focusing on the United States (USA) and Uzbekistan. By comparing the practices and regulations in these two countries, we can gain insights into the similarities and differences in financial leasing processes.

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How to Cite

FINANCIAL LEASING IN ACCOUNTING: A COMPARATIVE ANALYSIS OF THE USA AND UZBEKISTAN. (2023). International Bulletin of Applied Science and Technology, 3(6), 729-732. https://researchcitations.com/index.php/ibast/article/view/1995

References

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The Central Bank of Uzbekistan. (2021). Law on Financial Leasing.

Republic of Uzbekistan. (2021). Tax Code of Uzbekistan.

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International Financial Reporting Standards (IFRS) 16: Leases.

Moonitz, M. (1961). The Financial Lease—Its Nature and Accounting. The Accounting Review, 36(3), 479-488.

Müller, K. P., & Karagiorgos, T. (2018). The Role of Financial Leasing for Small and Medium Enterprises. Journal of International Studies, 11(1), 225-239.

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