TIJORAT BANKLARIDA LIZING OPERATSIYALARI HISOBI VA AUDITINI TASHKIL ETISH

Аннотация

This article covers the issues of accounting and auditing of leasing operations in commercial banks from a theoretical and practical perspective. The economic significance of leasing as a financial instrument, its types and regulatory and legal framework are analyzed. Methods of reflecting leasing operations in accounting in banks based on the requirements of International Financial Reporting Standards, in particular IFRS 16, are considered. The correct recognition of leasing agreements during the audit process, their impact on financial results, and risk assessment mechanisms are studied. The article develops recommendations for improving the accounting and auditing of leasing operations in commercial banks based on an analysis of the current situation. Keywords: commercial banks, leasing operations, financial leasing, operating leasing, subleasing, financial reporting, IFRS 16, accounting, audit, assets, liabilities, investment, depreciation, depreciation, tax accounting, credit risk, liquidity, regulatory and legal framework, contract, monitoring.