IMPROVING THE ACCOUNTING OF LEASING OPERATIONS IN COMMERCIAL BANKS: https://doi.org/10.5281/zenodo.15621604

Lola Umarova

Mualliflar

Umarova Lola Erkinovna Toshkent Davlat Iqtisodiyot universiteti "bank ishi" kafedrasi o'qituvchisi ##default.groups.name.author##

##semicolon##

tijorat banklari, lizing, moliyaviy lizing, operatsion lizing, hisob siyosati, buxgalteriya hisobi, moliyaviy hisobotning xalqaro standartlari( UFRS), moliyaviy operatsiyalar, hisobotning shaffofligi

Abstrak

Ushbu maqolada tijorat banklari faoliyatida lizing operatsiyalarining ahamiyati va ularni hisobga olish mexanizmlari tahlil qilinadi. Lizing operatsiyalarini to'g'ri va to'g'ri hisobga olish va ularni moliyaviy hisobotda to'g'ri aks ettirish banklar uchun katta ahamiyatga ega. Maqolada amaldagi milliy va xalqaro buxgalteriya standartlari asosida lizing operatsiyalarini hisobga olishda yuzaga keladigan muammolarni hal qilish bo'yicha taklif va tavsiyalar ishlab chiqilgan.

Yuklashlar

##submission.citations##

Presidential Decree of the Republic of Uzbekistan No. PF-5992 dated May 12, 2020 "On the Strategy for Reforming the Banking System of the Republic of Uzbekistan for 2020–2025" www.lex.uz

Law of the Republic of Uzbekistan No. 756-I dated April 14, 1999 "On Leasing" www.lex.uz

Article 587 of the Civil Code of the Republic of Uzbekistan www.lex.uz

Kazimagamedova A.A., Gadjiev A.A. Dengi, kredit, banki. Uchebnik. -M.: Izdatelstvo «Ekzamen», 2007. –S. 232-233

Ibragimov A.K., Rizaev N.Q. “Banklarda buxgalteriya hisobining milliy va xalqaro standarti” Toshkent 2016, 138-b

Yusupova F.Y. Lizing munosabatlarini rivojlantirishda marketing strategiyasini qo’llashning xorijiy mamlakatlar tajribasi “Iqtisodiyot va innovatsion texnologiyalar” ilmiy elektron jurnali. № 4, iyul-avgust, 2021 yil

Compiled based on data from the website of the Uzbekistan Leasing Association (www.ula.uz)