Annotatsiya
Mazkur ilmiy maqolada tijorat banki va korxona o‘rtasida amalga oshiriladigan operatsiyalarning buxgalteriya hisobida aks ettirilishi hamda ularni tartibga soluvchi huquqiy-me’yoriy asoslar tahlil qilingan. Tadqiqot jarayonida bank hisobvaraqlari orqali amalga oshiriladigan hisob-kitoblar, kredit va depozit operatsiyalarining buxgalteriya hisobidagi o‘rni xalqaro moliyaviy hisobot standartlari hamda milliy me’yoriy-huquqiy hujjatlar asosida o‘rganilgan. Tadqiqot natijalari bank operatsiyalarini hisobga olishda belgilangan huquqiy-me’yoriy talablarga rioya etish moliyaviy hisobotlarning ishonchliligi, aniqligi va shaffofligini ta’minlashda muhim ahamiyat kasb etishini ko‘rsatdi. Olingan natija va xulosalar buxgalteriya hisobi amaliyotini takomillashtirish hamda bank va korxona o‘rtasidagi moliyaviy munosabatlarni samarali tashkil etishda ilmiy va amaliy ahamiyatga ega.
Adabiyotlar ro‘yxati
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