THE ORGANIZATIONAL PRINCIPLES OF LEASING IN INTERNATIONAL STANDARDS OF FINANCIAL REPORTING
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How to Cite

o’g’li, . . K. O. X. . . (2026). THE ORGANIZATIONAL PRINCIPLES OF LEASING IN INTERNATIONAL STANDARDS OF FINANCIAL REPORTING . Confrencea, 2, 195–200. Retrieved from https://confrencea.org/index.php/confrenceas/article/view/2059

Abstract

This article analyzes the organizational foundations of leasing
within the framework of International Financial Reporting Standards (IFRS).
Special attention is given to IFRS 16 – "Leases", examining its key provisions and
practical significance. The study focuses on identifying types of leases, their
impact on financial reporting, and the financial stability of enterprises

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