DEVELOPMENT TREND OF THE METHOD OF ACCOUNTING AND AUDIT OF LEASING OF FIXED ASSETS IN ACCORDANCE WITH IFRS AND NSA IN UZBEKISTAN

Joldasova Farida  Alliyarovna

Authors

Joldasova Farida Alliyarovna Academy of Banking and Finance of the Republic of Uzbekistan, Specialization in bank accounting, auditing and control the listener of masters degree

Keywords:

fixed assets, rent, leasing, depreciation, depreciation coefficient, accounting, leasingsystem, formation, financial lease, operating lease

Abstract

The article describes the role of the National Standards of Accounting of the Republic of Uzbekistan and International Standards of Accounting, we will reveal the definitions of fixed assets, the leasing recognition steps, its shortcomings, its requirements and its problems. Also we learn the concept of leasing, the procedure for accounting for the subject of leasing from the lessor and the lessee in the Uzbek accounting practice and in accordance with the requirements of IFRS are disclosed in the article. In addition, methodical approaches to the organization of audit of leasing operations, justified the audit of leasing transactions, the information base of the leasing audit are disclosed in the paper.