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Nomeri 10 (2024)
Marketing

Ilmiy maqolalar

TIJORAT BANKLARIDA BUXGALTERIYA HISOBINING HISOB VARAQLAR REJASINI XALQARO STANDARTLAR TALABLARI ASOSIDA TAKOMILLASHTIRISH

DOI 10.67668/mj/2024iss10/1314 Betlar 290-299

Nashr qilingan 2024-12-28

Mualliflar
Raximova Gulbaxor Xolmaxamatovna
Affiliation
Oʻzbekiston Respublikasi Bank-moliya akademiyasi
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Annotatsiya

Mazkur maqolada tijorat banklarida buxgalteriya hisobining hisob varaqlar rejasini xalqaro standartlar talablariga muvofiqlashtirish masalalari yoritilgan. Muallif xalqaro moliyaviy hisobot standartlari (IFRS) talablari asosida hisob varaqlarining takomillashtirish usullarini tahlil qilib, tijorat banklarida hisob-kitoblar tizimini samaradorligini oshirish boʻyicha tavsiyalarni bayon qilgan. Shuningdek, maqolada buxgalteriya hisobining shaffofligi, xalqaro miqyosda solishtiriluvchanligi va investitsiyalar jalb qilishda uning ahamiyati muhokama qilingan. Tadqiqot natijalari bank faoliyatining moliyaviy koʻrsatkichlarini yaxshilashga xizmat qilishi mumkin.

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