TIJORAT BANKLARIDA BUXGALTERIYA HISOBINING IQTISODIY MOHIYATI VA MOLIYAVIY BARQARORLIKNI TA’MINLASH OMILLARI
Ключевые слова:
tijorat banklari, buxgalteriya hisobi, moliyaviy barqarorlik, bank aktivlari, kapital yetarliligi, risklar, moliyaviy hisobot.Аннотация
Ushbu maqolada tijorat banklarida buxgalteriya hisobining iqtisodiy mohiyati hamda uning moliyaviy barqarorlikni ta’minlashdagi o‘rni ilmiy jihatdan tahlil qilinadi. Bank buxgalteriyasi aktivlar, majburiyatlar va kapitalning haqqoniy aks ettirilishini ta’minlovchi axborot tizimi sifatida qaraladi. Shuningdek, moliyaviy barqarorlikka ta’sir etuvchi asosiy omillar — aktivlar sifati, zaxiralar shakllantirilishi, daromad va xarajatlarni tan olish hamda hisobotlarning shaffofligi yoritiladi. Maqolada bank buxgalteriya hisobining strategik ahamiyati asoslab beriladi.
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