TIJORAT BANKLARIDA AKTIVLAR VA ULAR BO‘YICHA ZAXIRALAR SHAKLLANTIRISH HAMDA HISOBINI TAKOMILLASHTIRISH

Аннотация

This article provides an in-depth analysis of the assets reflected in the balance sheets of commercial banks and the practice of forming reserves (provisions) for them. The quality of assets directly affects the financial stability, liquidity and profitability of banks. Therefore, the creation of reserves in accordance with the level of risk and their correct reflection in accounting is one of the main financial management mechanisms of banking activities. The article studies existing practices in comparison with international financial reporting standards (IFRS 9), and also describes modern approaches to classifying assets, assessing credit risk and determining the probability of loss. Finally, conceptual proposals are developed to improve banking practice in Uzbekistan. Keywords: Commercial banks, asset quality, reserve policy, provisions, accounting, financial reporting, IFRS 9, credit risks, probability of loss, risk-based approach, bank assets, financial stability.