ISSUES OF IMPROVEMENT OF ACCOUNTING AND REPORTING IN BANKS IN ACCORDANCE WITH IFRS
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp103-107Abstract
This article analyzes the system of maintaining accounting and financial statements in commercial banks of Uzbekistan on the basis of International Financial Reporting Standards, monitoring its organizational structure, and develops scientifically based proposals for its improvement. In this case, the organization of accounting and financial statements on the basis of IFRS and its organization in accordance with international requirements, the implementation of IFRS in practice and the analysis of the costs of domestic banking operations on the basis of modern methods of analysis were carried out.
Keywords:
banks accounting system financial reporting international standards IFRS banking operationsReferences
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