Problems and Solutions of Capitalization of Interest Expenses Regarding Financial Rent
Keywords:
financial lease, interest expense, IFRS, capitalization, property, plant and equipment
Abstract
This article discusses the problem of financial leasing accounting by business entities in accordance with International Financial Reporting Standards and the capitalization of interest expense on financial lease and their solutions.
References
1. Resolution of the President of the Republic of Uzbekistan on February 24, 2020 “On additional measures for the transition to international financial reporting standards” No. PQ-4611.
2. Ғозибеков Д.Ғ. Лизинг муносабатлари назарияси ва амалиёти . Тошкент, 2014. -50 б.
3. Маликов Т.С. Солиққа тортишнинг долзарб масалалари. – Тошкент. : “ Академия”. 2002. 153-б.
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5. International Financial Reporting Standards 2019. URL: http://www. ifrs. org/IFRSs/Official+Unaccompanied+IFRS+Tra nslations. Htm
6. IAS-23 (International Accounting Standards.) / “Borrowing costs”//2019y.
7. ACCA. (2019). Companion Guide for to the International Financial Reporting Standard Entities (IFRS).
8. Crawford, L., Morgan, G., Cordery, C., Breen, O. (2017). International financial reporting for the business sector. CCAB Study Report.
9. Grant Thornton / / Capitalisation of the borrowing costs: from theory to practice. 2009. URL: http://www. grantthornton. com. au/files/capitalisation_of_borrowing_costs_ from_theory_to_practice. pdf
10. www.lex.uz - National Database of Legislation of the Republic of Uzbekistan.
2. Ғозибеков Д.Ғ. Лизинг муносабатлари назарияси ва амалиёти . Тошкент, 2014. -50 б.
3. Маликов Т.С. Солиққа тортишнинг долзарб масалалари. – Тошкент. : “ Академия”. 2002. 153-б.
4. И.Бернер., Ж.Колли.; Толковый экономический и финансовий словарь русская, немецкая, испанская терминология: В 2-х тг. – Т1: Пер с фр. – М.: Международные отношения, 1994-507с.
5. International Financial Reporting Standards 2019. URL: http://www. ifrs. org/IFRSs/Official+Unaccompanied+IFRS+Tra nslations. Htm
6. IAS-23 (International Accounting Standards.) / “Borrowing costs”//2019y.
7. ACCA. (2019). Companion Guide for to the International Financial Reporting Standard Entities (IFRS).
8. Crawford, L., Morgan, G., Cordery, C., Breen, O. (2017). International financial reporting for the business sector. CCAB Study Report.
9. Grant Thornton / / Capitalisation of the borrowing costs: from theory to practice. 2009. URL: http://www. grantthornton. com. au/files/capitalisation_of_borrowing_costs_ from_theory_to_practice. pdf
10. www.lex.uz - National Database of Legislation of the Republic of Uzbekistan.
Published
2021-11-16
How to Cite
Abrorbek, K. (2021). Problems and Solutions of Capitalization of Interest Expenses Regarding Financial Rent. Central Asian Journal of Innovations on Tourism Management and Finance, 2(11), 43-47. https://doi.org/10.51699/cajitmf.v2i11.165
Section
Articles
Copyright (c) 2021 Kozimjonov Abrorbek
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