KORXONALARDA XALQARO STANDARTLARGA MUVOFIQ KASSADAGI PUL MABLAG‘LARI VA PUL EKVIVALENTLARI BUXGALTERIYA HISOBI VA AUDITI

Azizbek Toshimov and Rushana Temirova

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4

Abstract: Mazkur maqolada tijorat banklarida, xususan Hamkorbank ATB misolida pul mablag‘lari va pul ekvivalentlaribuxgalteriya hisobi hamda auditining nazariy va amaliy jihatlari tadqiq etilgan. Tadqiqot davomida xalqaro moliyaviy hisobotstandartlari (IFRS) asosida pul mablag‘larini hisobga olish tizimi, ularning tasnifi, hujjatlashtirilishi va audit jarayonlarichuqur tahlil qilindi. Shuningdek, bank tizimida raqamli texnologiyalar va avtomatlashtirilgan boshqaruv tizimlariningpul mablag‘lari hisobi hamda ichki nazorat samaradorligini oshirishdagi ahamiyati o‘rganildi. Tadqiqot natijalari tijoratbanklarida xalqaro standartlarni samarali joriy etish, risk-based audit yondashuvini takomillashtirish hamda raqamlashtirishjarayonlarini kengaytirish moliyaviy barqarorlik va shaffoflikni mustahkamlashda muhim omil ekanligini ko‘rsatdi

Keywords: pul mablag‘lari; pul ekvivalentlari; tijorat banki; buxgalteriya hisobi; audit; IFRS; IAS 7; ichki nazorat; riskbased audit; moliyaviy hisobot (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:id:10650

DOI: 10.5281/zenodo.20368404

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