This scientific article examines the accounting treatment of operations between banks and enterprises and their legal and regulatory framework. The study analyzes settlement, credit, and deposit transactions conducted through bank accounts based on International Financial Reporting Standards and national regulatory documents. The findings indicate that proper compliance with legal and regulatory requirements in accounting for banking operations ensures the reliability and transparency of financial statements. The results of the study have both scientific and practical significance for improving accounting practices.
| Mualliflar | Abdukhalimova , Marjona Khikmatovna |
|---|---|
| Jurnal | «Инновацион иқтисодиёт» журнали |
| Nashr sanasi | 2026-06-18 |
| Jild | 50 |
| Son | 02 |
banking operations, accounting, financial reporting, legal and regulatory framework, cash flows, банковские оперatsiи, бухгалтерский учет, финансовая отчетность, нормативно-правовая база, денежные потоки, bank operatsiyalari, buxgalteriya hisobi, moliyaviy hisobot, huquqiy-me’yoriy asoslar, pul oqimlari
The article discusses the problems and solutions to ensure the integration of pedagogical software with cloud technologies using examples from mobile educational programs that are currently used in practice
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The factors determining the efficiency of the agricultural food supply chain were evaluated based on panel data, and dynamic models were developed taking into account regional heterogeneity. The results indicate that…
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This article examines the role of internal corporate scientific and practical events in a company's sustainable development management system. Based on an analysis of reports from seminars on organic fertilizers and…
This article analyzes modern models for developing the service sector in regions and the criteria for their evaluation. Within the scope of the topic, the main models of service sector development in regions are…
This article examines the formation of an improved organizational and economic mechanism for managing innovation activity at industrial enterprises. The purpose of the study is to develop an effective…
This article analyzes the process of digital transformation of regions and its impact on inclusive economicgrowth. It highlights the opportunities of digital technologies in enhancing efficiency, transparency, and…
This article examines the theoretical and methodological foundations of assessing the social potential of the regions of Uzbekistan, as well as its practical aspects based on the case of Kashkadarya region. The concept…