Published March 20, 2025
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INTERNATIONAL STANDARDS FOR ACCOUNTING FOR LIABILITIES IN COMMERCIAL BANKS
- 1. Termiz davlat muhandislik va agrotexnologiyalar universiteti Tarmoqlar iqtisodiyoti kafedrasi o`qituvchisi
Description
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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References
- 1. Xalqaro moliyaviy hisobot standartlari asosida banklarda buxgalteriya hisobi. O'quv qo'llanma. Hammuallif – T.: "MOLIYa", 2010 – 272 b.
- 2. M.Bonham.Generally accepted accounting practice under IFRS. Ernst & Young. USA, 2010.
- 3. Buxgalteriya hisobining xalqaro standartlari. Tarjima. A. Rizaqulov,