IMPROVING THE ACCOUNTING OF LIABILITIES IN COMMERCIAL BANKS
Keywords:
liabilities, accounting, auditing, commercial banks, IFRS, IAS 37, estimated liabilities, provisions, financial reporting, deposits, liquidity, solvency, risk assessment, legal framework, internal control, analytical accounting, debit and credit, financial transparency, international standards, liability classification, interest accrual, disclosure, methodological improvement, regulatory compliance.Abstract
This article examines modern approaches to external auditing of liability accounting within the framework of International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA), and develops proposals for their adaptation to local practice. In addition, the paper substantiates the directions for maintaining liability accounting based on IFRS requirements, as well as its proper disclosure and improvement in financial statements.
References
Астахов (2018), Бухгалтерский (финансовый) учет в 2 ч. Ч. 1 : учебник для академического бакалавриата / В. П. Астахов. — 12-е изд., перераб. и доп. — Москва: Юрайт, 2018. - 536 с.
ПФ-4611 (2020). Ўзбекистон Республикаси Президентининг “Молиявий ҳисоботнинг халқаро стандартларига ўтиш бўйича қўшимча чора-тадбирлар тўғрисида”ги ПФ-4611-сонли қарори. 2020 йил. 24 феврал. https://lex.uz/docs/4746047
Accounting Standards Board of Japan (ASBJ). Japanese generally accepted accounting principles (JGAAP) Accounting Standard for Accounting Policy Disclosures, Accounting Changes and Error Corrections. www.asb.or.jp/en/jp-gaap/accounting_standards/y2020/2020-0331-03.html
IAS 8 "Accounting Policies, Changes in Accounting Estimates and Errors" https://www.ifrs.org/issued-standards/list-of-standards/ias-8-accounting-policies-changes-in-accounting-estimates-and-errors/
Rizaev N.K (2020). Financial reporting and accounting policies. «SCIENCE AND EDUCATION IN THE MODERN WORLD: CHALLENGES OF THE XXI CENTURY» материалы VII Международнои науч-прак. конф. (экономические науки)/ Нур-Султан, 2020 . 105-108 с.
APB 22: Disclosure of Accounting Policies APB 22 STATUS. APB 22, Footnote 1-See APB Statement No. 4, This Opinion amends Statement No. 4 insofar as it relates to disclosure of accounting policies. www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1176156418903&acc
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 GEJournals
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
