TIJORAT BANKLARIDA AKTIVLARNING QADRSIZLANISHI VA UNING HISOBINI TAKOMILLASHTIRISH

Аннотация

This article discusses the concept of asset impairment in commercial banks, its economic essence and significance in banking activities. Asset impairment is considered as an important factor affecting the value of the loan portfolio, investments, fixed assets and intangible assets. The study analyzed the application of international financial reporting standards, in particular, the requirements of IAS 36 and IFRS 9 in national accounting practice. It also identified existing problems in the activities of commercial banks in Uzbekistan - restrictions on asset valuation, shortcomings in calculating expected credit losses and a low level of transparency. The author has developed a number of proposals to improve asset impairment accounting: full transition to international standards, introduction of modern statistical and mathematical models, use of risk analysis systems based on artificial intelligence, wider disclosure of information in financial statements and improvement of the skills of bank employees. The results of the study will serve to ensure the financial stability of banks, strengthen investor confidence and accelerate integration into international financial markets. Keywords: Commercial banks, asset impairment, accounting, IAS 36, IFRS 9, loan portfolio, expected losses, financial statements, bank risks, recoverable amount, international standards, financial stability, transparency, risk management. 2 16 International scientific journal ISSN: 2181-3906 «MODERN SCIENCE АND RESEARCH» 2025 VOLUME 4 / ISSUE 9 / UIF:8.2 / MODERNSCIENCE.UZ