TIJORAT BANKLARIDA VALYUTA OPERATSIYALARI HISOBI VA AUDITINI TAKOMILLASHTIRISH
Abstract
Hozirgi kunda tijorat banklarining moliyaviy faoliyatida valyuta operatsiyalarining tutgan o‘rni tobora ortib bormoqda. Valyuta bozorining erkinlashuvi, xalqaro hisob-kitoblar hajmining ko‘payishi, konvertatsiya operatsiyalarining faollashuvi banklar zimmasiga ancha katta javobgarlik yuklamoqda. Ayniqsa, bu operatsiyalarning to‘g‘ri va shaffof yuritilishi, xalqaro moliyaviy hisobot standartlariga (IFRS) muvofiqligi, hisob-kitobning aniqligi va auditi yuqori sifatli bo‘lishi talab etiladi. Shu sababli valyuta operatsiyalari hisobi va auditini takomillashtirish bugungi bank tizimi uchun dolzarb masalaga aylangan.
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