ПРОБЛЕМЫ УЧЕТА ПО МСФО ОТЧЕТНОСТИ БАНКОВ УЗБЕКИСТАНА
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https://doi.org/10.5281/zenodo.15669686Kalit so‘zlar:
МСФО 9, финансовая отчетность, МСФО, резервы, консолидация, трансформация, финансовые активы, Положение 2696.Abstrak
В условиях активной интеграции банковского сектора Узбекистана в международное финансовое пространство особую актуальность приобретает вопрос применения Международных стандартов финансовой отчетности (МСФО). Настоящая статья рассматривает ключевые проблемы, возникающие при внедрении МСФО в банковской системе Узбекистана, в частности, вопросы формирования резервов под обесценение финансовых активов и консолидации дочерних структур. Проанализированы различия между требованиями МСФО 9 и положением №2696 Центрального банка Республики Узбекистан, а также представлены предложения по устранению выявленных несоответствий.
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