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Published
2025-03-19
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Articles
How to Cite
How to Cite
INTERNATIONAL STANDARDS FOR ACCOUNTING FOR LIABILITIES IN COMMERCIAL BANKS
To`rayev Erkin Eshkabilovich
Termiz davlat muhandislik va agrotexnologiyalar universiteti Tarmoqlar iqtisodiyoti kafedrasi o`qituvchisi
Keywords: Commercial banks, Basel Accords, deposit liabilities
Abstract
The modern banking system is based on complex financial relations, and the liabilities of commercial banks are one of the main responsibilities assigned to them. Accurate accounting and management of banks' liabilities should be carried out in accordance with international standards. This article analyzes international standards for accounting for liabilities in commercial banks and the principles applied on their basis.
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