TIJORAT BANKLARDA ASOSIY VOSITALAR HISOBI VA TAHLILINI TAKOMILLASHTIRISH

Аннотация

This article discusses the issues of improving the accounting and analysis process of fixed assets in commercial banks. It is emphasized that fixed assets, as a key component of the banking infrastructure, have a direct impact on the financial stability and quality of services of the bank. During the study, the current state of accounting and analysis was studied, existing problems were analyzed, and practical proposals were developed to eliminate them. In particular, the need for accounting in accordance with international financial reporting standards, modernization of depreciation policy, and automation of analysis based on analytical programs were substantiated. The results of the article serve to form a strategic approach to managing fixed assets for banks. Keywords: fixed assets, commercial bank, accounting, depreciation, financial analysis, IFRS, assets, banking infrastructure.