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Vol. 4 No. 11 (2025)
Development of pedagogical technologies in modern sciences

Статьи

«BANKLARDA ASOSIY VOSITALAR HISOBI VA AUDITINI TAKOMILLASHTIRISH»

Published 2025-08-11

  • Esirgaplov Jaxongir Mavlonovich

Esirgaplov Jaxongir Mavlonovich
O‘zbekiston Respublikasi Bank-Moliya Akademiyasi magistranti

Abstract

Ushbu ilmiy ish tijorat banklarida asosiy vositalar hisobi va auditini zamonaviy talablar asosida takomillashtirish masalalarini yoritadi. Tadqiqotda asosiy vositalarni dastlabki baholash, eskirishni hisoblash, qayta baholash jarayonlari hamda amortizatsiya siyosatini optimallashtirishning xalqaro va milliy me’yoriy-huquqiy asoslari tahlil qilinadi. Shuningdek, asosiy vositalar auditining mazmuni, ularni inventarizatsiya qilish, foydalanish samaradorligini aniqlash va hisob ma’lumotlarining ishonchliligini tekshirish usullari o‘rganiladi. Xalqaro moliyaviy hisobot standartlari (IFRS) talablariga moslashtirish, raqamli texnologiyalar asosida audit jarayonini avtomatlashtirish va aktivlarning bozor qiymatini aniqlash bo‘yicha tavsiyalar ishlab chiqiladi. Natijalar asosida asosiy vositalar hisobi va auditini takomillashtirish banklarning moliyaviy barqarorligi, shaffofligi hamda investorlar ishonchini oshirishga xizmat qilishi ko‘rsatiladi.

Keywords

asosiy vositalar, amortizatsiya, qayta baholash, eskirish koeffitsienti, moliyaviy hisobot, audit, inventarizatsiya, IFRS, aktivlar aylanish tezligi, balans qiymati, moliyaviy barqarorlik, raqamli audit, aktivlar baholash, asosiy vositalar tahlili, audit standartlari.

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References

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