TIJORAT BANKLARIDA ASOSIY VOSITALAR HISOBINI TAKOMILLASHTIRISHNING ZAMONAVIY YO‘NALISHLARI
Ключевые слова:
Asosiy vositalar, tijorat banklari, amortizatsiya, qayta baholash (revalyatsiya), moliyaviy hisobot, IFRS, IAS 16, audit, raqamli transformatsiya, ichki nazorat tizimi, aktivlarni boshqarish, eskirish (impairment), Big Data, ESG tamoyillari, moliyaviy barqarorlik, blokcheyn texnologiyasi, aktivlarning shaffofligi, audit xavflari, bank aktivlari, raqamli audit.Аннотация
Ushbu tezisda tijorat banklari faoliyatida asosiy vositalar hisobini takomillashtirish masalalari zamonaviy yondashuvlar nuqtai nazaridan tahlil qilingan. Banklarning moliyaviy barqarorligini ta’minlashda asosiy vositalarning hisobga olinishi, baholanishi va audit jarayonlarining xalqaro moliyaviy hisobot standartlariga (IFRS, xususan IAS 16) muvofiqligini ta’minlash muhim hisoblanadi. Tezisda raqamli transformatsiya, avtomatlashtirilgan hisob tizimlari, qayta baholash (revalyatsiya) usullari, eskirish (impairment) testlari, shuningdek, ichki nazorat va audit tizimlarini modernizatsiya qilish bo‘yicha zamonaviy tendensiyalar ko‘rib chiqilgan. Shuningdek, ESG tamoyillariga asoslangan yondashuvlar, katta ma’lumotlar (Big Data) va blokcheyn texnologiyalarining asosiy vositalar hisobidagi ahamiyati ochib berilgan. Muallif tomonidan tijorat banklarida yuzaga kelayotgan muammolar tahlil etilib, amaliy takliflar ishlab chiqilgan. Mazkur tadqiqot natijalari asosiy vositalar hisobining haqqoniyligi, bank moliyaviy hisobotlarining shaffofligi va audit jarayonining ishonchliligini oshirishga xizmat qiladi.
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