{"id":"https://openalex.org/W7224039905","doi":null,"title":"OPERATIV VA MOLIYAVIY IJARA HISOBI TAMOYILLAR, HISOB-KITOB TARTIBI VA IFRS 16 NING TA'SIRI","display_name":"OPERATIV VA MOLIYAVIY IJARA HISOBI TAMOYILLAR, HISOB-KITOB TARTIBI VA IFRS 16 NING TA'SIRI","publication_year":2026,"publication_date":"2026-10-26","ids":{"openalex":"https://openalex.org/W7224039905"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.houghtonstreetreview.com:article/2766","doi":null,"is_oa":true,"landing_page_url":"https://houghtonstreetreview.com/index.php/index/article/view/2766","pdf_url":null,"source":{"id":"https://openalex.org/S7407075273","display_name":"HSR (London)","issn_l":"2058-5519","issn":["2058-5519"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2058-5519","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://houghtonstreetreview.com/index.php/index/article/view/2766","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5159869033","display_name":"Toxtayev Zuhriddin Qo'ziyeva Maftuna Otabek qizi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Qo'ziyeva Maftuna Otabek qizi, Toxtayev Zuhriddin","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5159869033"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.88241831,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.013199999928474426,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/operating-lease-accounting","display_name":"operating lease accounting","score":0.8100000023841858},{"id":"https://openalex.org/keywords/ifrs-16","display_name":"IFRS 16","score":0.9760000109672546},{"id":"https://openalex.org/keywords/ias-17","display_name":"IAS 17","score":0.9929999709129333},{"id":"https://openalex.org/keywords/lease-accounting-standards","display_name":"lease accounting standards","score":0.7279999852180481},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.5649999976158142},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.5550000071525574},{"id":"https://openalex.org/keywords/balance-sheet-presentation","display_name":"balance sheet presentation","score":0.609000027179718},{"id":"https://openalex.org/keywords/financial-reporting-transparency","display_name":"financial reporting transparency","score":0.49300000071525574}],"concepts":[{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.5415999889373779},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3165999948978424},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.23690000176429749},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.19660000503063202},{"id":"https://openalex.org/C2779473830","wikidata":"https://www.wikidata.org/wiki/Q1540899","display_name":"MEDLINE","level":2,"score":0.18379999697208405},{"id":"https://openalex.org/C512399662","wikidata":"https://www.wikidata.org/wiki/Q3505712","display_name":"Family medicine","level":1,"score":0.1656000018119812},{"id":"https://openalex.org/C545542383","wikidata":"https://www.wikidata.org/wiki/Q2751242","display_name":"Medical emergency","level":1,"score":0.16040000319480896},{"id":"https://openalex.org/C2779974597","wikidata":"https://www.wikidata.org/wiki/Q28448986","display_name":"Clinical Practice","level":2,"score":0.15569999814033508},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.15489999949932098},{"id":"https://openalex.org/C21778337","wikidata":"https://www.wikidata.org/wiki/Q6056647","display_name":"Interrupter","level":2,"score":0.15139999985694885}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.houghtonstreetreview.com:article/2766","doi":null,"is_oa":true,"landing_page_url":"https://houghtonstreetreview.com/index.php/index/article/view/2766","pdf_url":null,"source":{"id":"https://openalex.org/S7407075273","display_name":"HSR (London)","issn_l":"2058-5519","issn":["2058-5519"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2058-5519","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.houghtonstreetreview.com:article/2766","doi":null,"is_oa":true,"landing_page_url":"https://houghtonstreetreview.com/index.php/index/article/view/2766","pdf_url":null,"source":{"id":"https://openalex.org/S7407075273","display_name":"HSR (London)","issn_l":"2058-5519","issn":["2058-5519"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2058-5519","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7220137965","https://openalex.org/W7161416844","https://openalex.org/W7220242638","https://openalex.org/W7148681855","https://openalex.org/W7165886109","https://openalex.org/W7219962853","https://openalex.org/W7117997287","https://openalex.org/W7220084287","https://openalex.org/W7170136571","https://openalex.org/W7151127068"],"abstract_inverted_index":{"Ushbu":[0],"maqolada":[1],"ijara":[2],"shartnomalarining":[3],"buxgalteriya":[4],"hisobidagi":[5],"aks":[6,53],"etishi":[7],"tahlil":[8],"qilinadi.":[9],"Operativ":[10],"(operatsion)":[11],"va":[12,25,49],"moliyaviy":[13,34,60],"ijaraning":[14],"iqtisodiy":[15],"mohiyati,":[16],"tasniflash":[17],"mezonlari,":[18],"IAS":[19],"17":[20],"bo'yicha":[21],"hisob":[22],"yuritish":[23],"tartibi":[24],"IFRS":[26,46],"16":[27,47],"standartining":[28],"yagona":[29],"yondashuvi":[30],"ko'rib":[31],"chiqiladi.":[32],"Standartlar":[33],"natijalarga":[35],"qanday":[36],"ta'sir":[37],"qilishi":[38],"raqamli":[39],"misol":[40],"orqali":[41,55],"ko'rsatiladi.":[42],"Natijalar":[43],"shuni":[44],"ko'rsatadiki,":[45],"aktiv":[48],"majburiyatlarni":[50],"balansda":[51],"to'liq":[52],"ettirish":[54],"hisobotlarning":[56],"shaffofligini":[57],"oshiradi,":[58],"ammo":[59],"koeffitsiyentlarni":[61],"qayta":[62],"baholashni":[63],"talab":[64],"qiladi.":[65]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-10-28T00:00:00"}