9 феврал 2026
6TIJORAT BANKLARDA BUXGALTERIYA HISOBI VA HISOBOTINI TAKOMILLASHTIRISH YO‘NALISHLARI
69898e8db1095.pdf
MAQOLA ANNOTATSIYASI
MUALIFLAR
Teglar
Maqolani baholang
0
Maqola idintifikatorlari
DOI:
Mavjud emas
Foydalanilgan adabiyotlar
Beke, J. (2014). International accounting harmonization: Evidence from Europe. Springer. https://doi.org/10.1007/978-3-319-02054-1
Deloitte. (2020). IFRS 9 and expected credit losses. Deloitte Insights. https://www2.deloitte.com
Basel Committee on Banking Supervision. (2017). Basel III: Finalising postcrisis reforms. Bank for International Settlements. https://www.bis.org
Ernst & Young. (2018). Applying IFRS 9 in practice: Practical insights on implementing the expected credit loss model. EY Global Publications.
Fülbier, R. U., & Klein, M. (2019). Principles-based accounting standards and earnings management: The case of IFRS 9. European Accounting Review, 28(5), 853– 884. https://doi.org/10.1080/09638180.2018.1562942
International Accounting Standards Board (IASB). (2022). IFRS 9 Financial instruments. IFRS Foundation. https://www.ifrs.org
International Accounting Standards Board (IASB). (2023). IFRS taxonomy illustrated guide. IFRS Foundation. https://www.ifrs.org
Karimova, N. (2021). The improvement of accounting and reporting in commercial banks under IFRS requirements. Journal of Accounting, Finance and Auditing Studies, 7(2), 112–125.
PwC. (2020). In depth: IFRS 9 for banks – classification, measurement and ECL. PwC Publications. https://www.pwc.com
Solodchenko, I., & Yastremska, O. (2020). Digitalization of financial reporting: XBRL implementation in banking. Financial and Credit Activity: Problems of Theory and Practice, 2(33), 234–242. https://doi.org/10.18371/fcaptp.v2i33.206910
Taplin, R. H. (2018). XBRL for interactive financial reporting: Engineering the information value chain. Springer. https://doi.org/10.1007/978-3-319-70195-2
Uzbek Republican Central Bank. (2021). Methodological guidelines on IFRS implementation in commercial banks. Tashkent: Central Bank of the Republic of Uzbekistan
Basel Committee on Banking Supervision. (2017). Basel III: Finalising postcrisis reforms. Bank for International Settlements. https://www.bis.org
Beke, J. (2014). International accounting harmonization: Evidence from Europe. Springer. https://doi.org/10.1007/978-3-319-02054-1
Deloitte. (2020). IFRS 9 and expected credit losses. Deloitte Insights. https://www2.deloitte.com
Ernst & Young. (2018). Applying IFRS 9 in practice: Practical insights on implementing the expected credit loss model. EY Global Publications.
Fülbier, R. U., & Klein, M. (2019). Principles-based accounting standards and earnings management: The case of IFRS 9. European Accounting Review, 28(5), 853– 884. https://doi.org/10.1080/09638180.2018.1562942
International Accounting Standards Board (IASB). (2022). IFRS 9 Financial instruments. IFRS Foundation. https://www.ifrs.org
International Accounting Standards Board (IASB). (2023). IFRS taxonomy illustrated guide. IFRS Foundation. https://www.ifrs.org
Karimova, N. (2021). The improvement of accounting and reporting in commercial banks under IFRS requirements. Journal of Accounting, Finance and Auditing Studies, 7(2), 112–125.
PwC. (2020). In depth: IFRS 9 for banks – classification, measurement and ECL. PwC Publications. https://www.pwc.com
Solodchenko, I., & Yastremska, O. (2020). Digitalization of financial reporting: XBRL implementation in banking. Financial and Credit Activity: Problems of Theory and Practice, 2(33), 234–242. https://doi.org/10.18371/fcaptp.v2i33.206910
Taplin, R. H. (2018). XBRL for interactive financial reporting: Engineering the information value chain. Springer. https://doi.org/10.1007/978-3-319-70195-2
Uzbek Republican Central Bank. (2021). Methodological guidelines on IFRS implementation in commercial banks. Tashkent: Central Bank of the Republic of Uzbekistan