"Digital economy" scientific and electronic journal
Published October 17, 2025 | Version v1
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TIJORAT BANKLARDA BUXGALTERIYA HISOBI VA HISOBOTINI TAKOMILLASHTIRISH YO'NALISHLARI

Authors/Creators

  • 1. Bank moliya akademiyasi, Bank hisobi nazorati va auditi yo'nalishi magistratura tinglovchisi

Description

Maqolada tijorat banklarida buxgalteriya hisobi va moliyaviy 
hisobotni takomillashtirishning konseptual asoslari, xalqaro standartlar (IFRS), 
prudensial talablar (Basel qo‘mita ko‘rsatmalari) va raqamli transformatsiya vositalari 
(XBRL, RPA, data analytics) bilan uyg‘unlashtirilgan amaliy yechimlar taklif etiladi. 
O‘zbekiston kontekstida institutsional islohotlar, normativ-huquqiy baza va boshqaruv 
madaniyatining o‘zgarishi ta’sirida hisob va hisobot jarayonlarini qayta loyihalash 
zarurati ilmiy asoslanadi. Tadqiqot yondashuvi sifatida adabiyotlar sharhi, normativ 
tahlil, benchmarking va dizayn-ilmiy (design science) usulidan foydalanilib, 
bosqichma-bosqich joriy etish “yo‘l xaritasi”, “KPI”lar va risklarni boshqarish 
mexanizmlari ishlab chiqiladi. 

Abstract (Russian)

В статье предлагаются концептуальные основы 
совершенствования бухгалтерского учёта и финансовой отчётности в 
коммерческих банках, а также практические решения, интегрированные с 
международными стандартами (IFRS), пруденциальными требованиями 
(рекомендации Базельского комитета) и инструментами цифровой 
трансформации (XBRL, RPA, data analytics). В контексте Узбекистана научно 
обосновывается необходимость перепроектирования процессов учёта и 
отчётности под влиянием институциональных реформ, изменений нормативно
правовой базы и трансформации управленческой культуры. В качестве 
исследовательского подхода используются обзор литературы, нормативный 
анализ, бенчмаркинг и методология design science, на основе которых разрабатываются «дорожная карта» поэтапного внедрения, система KPI и 
механизмы управления рисками.

Abstract (English)

The article proposes conceptual foundations for improving 
accounting and financial reporting in commercial banks, as well as practical solutions 
integrated with international standards (IFRS), prudential requirements 
(recommendations of the Basel Committee), and digital transformation tools (XBRL, 
RPA, data analytics). In the context of Uzbekistan, the need to redesign accounting and 
reporting processes is scientifically substantiated under the influence of institutional 
reforms, changes in the regulatory framework, and the transformation of management 
culture. The research approach includes literature review, regulatory analysis, 
benchmarking, and design science methodology, on the basis of which a step-by-step 
implementation “roadmap”, a KPI system, and risk management mechanisms are 
developed.

Files

113. Baxronova D.I. - TIJORAT BANKLARDA BUXGALTERIYA HISOBI VA HISOBOTINI TAKOMILLASHTIRISH YO‘NALISHLARI.pdf

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Additional details

Additional titles

Alternative title (Russian)
НАПРАВЛЕНИЯ СОВЕРШЕНСТВОВАНИЯ БУХГАЛТЕРСКОГО УЧЁТА И ОТЧЁТНОСТИ В КОММЕРЧЕСКИХ БАНКАХ
Alternative title (English)
DIRECTIONS FOR IMPROVING ACCOUNTING AND REPORTING IN COMMERCIAL BANKS

Software

Repository URL
https://infocom.uz/magazine/19
Development Status
Active

References

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  • 9. PwC. (2020). In depth: IFRS 9 for banks – classification, measurement and ECL. PwC Publications. https://www.pwc.com 10. 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 11. 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 12. Uzbek Republican Central Bank. (2021). Methodological guidelines on IFRS implementation in commercial banks. Tashkent: Central Bank of the Republic of Uzbekistan.