TIJORAT BANKLARIDA BUXGALTERIYA HISOBINING XALQARO STANDARTLARGA MOSLASHUVI (XALQ BANKI MISOLIDA)
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buxgalteriya hisobi, xalqaro moliyaviy hisobot standartlari, IFRS, tijorat banklari, Xalq banki, moliyaviy hisobot, buxgalteriya siyosati, shaffoflik, audit, bank axborot tizimi, moliyaviy nazorat, avtomatlashtirish, standartlashtirish, moliyaviy ko‘rsatkichlar, bank ishonchliligi.Abstrak
Mazkur tezisda O‘zbekiston tijorat banklarida, ayniqsa Xalq banki misolida buxgalteriya hisobi tizimini xalqaro moliyaviy hisobot standartlari (IFRS)ga moslashtirish jarayonining dolzarb jihatlari chuqur tahlil etilgan. Hozirgi globallashuv sharoitida banklarning moliyaviy hisobotlari xalqaro moliya bozorlari va xorijiy investorlar uchun ishonchli, ochiq va solishtiriladigan bo‘lishi lozim. Shu bois, IFRS talablariga muvofiq buxgalteriya hisobini yuritish nafaqat qonunchilik talabidir, balki bankning ichki boshqaruvi, tashqi auditi va moliyaviy barqarorligining asosiy omilidir. Tezisda Xalq bankida so‘ngi yillar davomida bu yo‘nalishda amalga oshirilgan bosqichma-bosqich islohotlar, jumladan, kadrlar tayyorlash, axborot tizimlarini modernizatsiyalash, tajriba loyihalarini joriy qilish va to‘liq integratsiya jarayonlari yoritilgan. Shuningdek, IFRSga o‘tishning moliyaviy ko‘rsatkichlarga bo‘lgan ta’siri statistik jadvallar orqali tahlil qilingan.
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