The integration of AI with ifrs 9 in accounting departments of commercial banks in Uzbekistan

Aminov , Shovkat

Рақамли иқтисодиёт ва ахборот технологиялари · 2026-yil

Annotatsiya

The purpose of this article is to investigate the incorporation of Artificial Intelligence into the processes of complying with International Financial Reporting Standards 9 (IFRS 9) in the accounting departments of commercial banks in Uzbekistan. The paper investigates how the move from legacy national accounting standards to an AI-driven IFRS 9 framework is transforming financial reporting, risk assessment, and internal controls. This change is taking place against the backdrop of changes in regulations and modernization pressure. The research highlights operational advantages in terms of accuracy, reporting speed, and transparency. It does this by employing a qualitative methodology, which includes a review of the relevant literature, an analysis of regulatory requirements, and a synthesis of case study data. According to data from the real sector, there have been significant decreases in the ratios of non-performing loans (NPL) and improvements in capital adequacy after the initial introduction of AI and IFRS 9. In addition to this, the essay provides an analysis of the changing legal and supervisory landscape in Uzbekistan, including the reform of the chart of accounts, disclosure requirements, and the impact of directives issued by the Central Bank. The findings reveal that, despite the fact that difficulties still exist in terms of data quality and staff training, AI-enabled IFRS 9 solutions position accounting departments as key partners in risk management and compliance, thereby establishing new norms for efficiency and regulatory alignment in the banking industry of Uzbekistan

Maqola ma’lumotlari
MualliflarAminov , Shovkat
JurnalРақамли иқтисодиёт ва ахборот технологиялари
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-04-14
Jild6
Son1
Betlar483-489
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

AI-driven accounting, IFRS 9 compliance, Uzbekistan commercial banks, accounting procedures, expected credit loss (ECL) modeling, chart of accounts reform, regulatory reporting, internal controls (accounting), banking legislation Uzbekistan, digital financial transformation

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAminov , Shovkat (2026). THE INTEGRATION OF AI WITH IFRS 9 IN ACCOUNTING DEPARTMENTS OF COMMERCIAL BANKS IN UZBEKISTAN. Рақамли иқтисодиёт ва ахборот технологиялари, 6(1), 483-489. https://dgeconomy.tsue.uz/index.php/dgeco/article/view/595
GOST (OAK)Aminov , Shovkat THE INTEGRATION OF AI WITH IFRS 9 IN ACCOUNTING DEPARTMENTS OF COMMERCIAL BANKS IN UZBEKISTAN // Рақамли иқтисодиёт ва ахборот технологиялари. – 2026. – T. 6, № 1. – P. 483-489.
MLAAminov , Shovkat. “THE INTEGRATION OF AI WITH IFRS 9 IN ACCOUNTING DEPARTMENTS OF COMMERCIAL BANKS IN UZBEKISTAN.” Рақамли иқтисодиёт ва ахборот технологиялари, 6(1), 483-489, 2026. https://dgeconomy.tsue.uz/index.php/dgeco/article/view/595
ChicagoAminov , Shovkat. “THE INTEGRATION OF AI WITH IFRS 9 IN ACCOUNTING DEPARTMENTS OF COMMERCIAL BANKS IN UZBEKISTAN.” Рақамли иқтисодиёт ва ахборот технологиялари, 6(1), 483-489 (2026). https://dgeconomy.tsue.uz/index.php/dgeco/article/view/595
HarvardAminov , Shovkat (2026) ‘THE INTEGRATION OF AI WITH IFRS 9 IN ACCOUNTING DEPARTMENTS OF COMMERCIAL BANKS IN UZBEKISTAN’, Рақамли иқтисодиёт ва ахборот технологиялари, 6(1), 483-489. https://dgeconomy.tsue.uz/index.php/dgeco/article/view/595
BibTeX
@article{aminovshovkat2026,
  title = {THE INTEGRATION OF AI WITH IFRS 9 IN ACCOUNTING DEPARTMENTS OF COMMERCIAL BANKS IN UZBEKISTAN},
  author = {Aminov , Shovkat},
  journal = {Рақамли иқтисодиёт ва ахборот технологиялари},
  year = {2026},
  volume = {6},
  number = {1},
  pages = {483-489},
  url = {https://dgeconomy.tsue.uz/index.php/dgeco/article/view/595}
}

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