Features of the application of standard 16 fixed assets (ifrs) in commercial banks

Ibragimova, Iroda, Kurbanov, Jonibek, Ибрагимова, Ирода, Қурбонов, Жонибек, Ибрагимова, Ирода, Қурбонов, Жонибек

Иқтисодий тараққиёт ва таҳлил · 2023-yil

Annotatsiya

In this article, proposals have been developed to identify and solve the problems of accounting and auditing obligations in the activities of commercial banks of the republic, the optimal level of formation of banking obligations as a result of accounting obligations in the country's banks based on international standards, the organization of accounting obligations in banks that comply with international banking practice, improving accounting.Proper organization of accounting of liabilities in commercial banks ensures the effective functioning and economic stability of commercial banks. The main part of the liabilities of the balance sheet of commercial banks are liabilities, which amount to almost 85-90%. This article describes the research aimed at developing a methodology for the correct accounting of bank liabilities in commercial banks. Proposals and recommendations on this issue have been accepted for use in the development of accounting policy in the “National Bank of Foreign Economic Activity of the RU”. As a result of the research, the author has developed recommendations for the organization of accounting for liabilities in commercial banks.

Maqola ma’lumotlari
MualliflarIbragimova, Iroda, Kurbanov, Jonibek, Ибрагимова, Ирода, Қурбонов, Жонибек, Ибрагимова, Ирода, Қурбонов, Жонибек
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2023-09-07
Jild1
Son4
Betlar147-156
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-27

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APAIbragimova, Iroda, Kurbanov, Jonibek, Ибрагимова, Ирода, Қурбонов, Жонибек, Ибрагимова, Ирода, & Қурбонов, Жонибек (2023). FEATURES OF THE APPLICATION OF STANDARD 16 FIXED ASSETS (IFRS) IN COMMERCIAL BANKS. Иқтисодий тараққиёт ва таҳлил, 1(4), 147-156. https://sci-p.uz/index.php/eitt/article/view/149
GOST (OAK)Ibragimova, Iroda va b. FEATURES OF THE APPLICATION OF STANDARD 16 FIXED ASSETS (IFRS) IN COMMERCIAL BANKS // Иқтисодий тараққиёт ва таҳлил. – 2023. – T. 1, № 4. – P. 147-156.
MLAIbragimova, Iroda, Kurbanov, Jonibek, Ибрагимова, Ирода, Қурбонов, Жонибек, Ибрагимова, Ирода, and Қурбонов, Жонибек. “FEATURES OF THE APPLICATION OF STANDARD 16 FIXED ASSETS (IFRS) IN COMMERCIAL BANKS.” Иқтисодий тараққиёт ва таҳлил, 1(4), 147-156, 2023. https://sci-p.uz/index.php/eitt/article/view/149
ChicagoIbragimova, Iroda, Kurbanov, Jonibek, Ибрагимова, Ирода, Қурбонов, Жонибек, Ибрагимова, Ирода, and Қурбонов, Жонибек. “FEATURES OF THE APPLICATION OF STANDARD 16 FIXED ASSETS (IFRS) IN COMMERCIAL BANKS.” Иқтисодий тараққиёт ва таҳлил, 1(4), 147-156 (2023). https://sci-p.uz/index.php/eitt/article/view/149
HarvardIbragimova, Iroda, Kurbanov, Jonibek, Ибрагимова, Ирода, Қурбонов, Жонибек, Ибрагимова, Ирода, and Қурбонов, Жонибек (2023) ‘FEATURES OF THE APPLICATION OF STANDARD 16 FIXED ASSETS (IFRS) IN COMMERCIAL BANKS’, Иқтисодий тараққиёт ва таҳлил, 1(4), 147-156. https://sci-p.uz/index.php/eitt/article/view/149
BibTeX
@article{ibragimovairoda2023,
  title = {FEATURES OF THE APPLICATION OF STANDARD 16 FIXED ASSETS (IFRS) IN COMMERCIAL BANKS},
  author = {Ibragimova, Iroda and Kurbanov, Jonibek and Ибрагимова, Ирода and Қурбонов, Жонибек and Ибрагимова, Ирода and Қурбонов, Жонибек},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2023},
  volume = {1},
  number = {4},
  pages = {147-156},
  url = {https://sci-p.uz/index.php/eitt/article/view/149}
}

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