SELECTIONS ON LEASING AND RENT AGREEMENTS IN UZBEKISTAN IN 2021

Аннотация

Annatation: In this article, based on the shortcomings of the field and the innovations in the formation of leasing and rental relations, we have taken a broader approach to this topic. The accounting of leasing transactions and the procedures for its audit were studied, and the structure and dynamics of leasing transactions and the bank's credit portfolio were analyzed, and practical recommendations for their optimization were given and basic information was shown. In order to improve leasing and rental transactions in Uzbekistan, we approached this topic in a broader way, based on its shortcomings in this field and the news that will be given to it. But before we look at this issue, we will touch on these concepts to have a little idea about leasing and renting. The Law "On Leasing" was adopted on April 14, 1999 in order to establish leasing relations in Uzbekistan. Later, in order to improve leasing and rental relations, in our republic, based on the order of the Ministry of Finance No. 54 dated May 11, 2009, the Regulation "On the Procedure for Reflecting Lease Operations in Accounting" and the National Accounting Standard No. 6 on Lease Accounting were developed.