
Ushbu ilmiy ish tijorat banklarida asosiy vositalar hisobi va auditini zamonaviy talablar asosida takomillashtirish masalalarini yoritadi. Tadqiqotda asosiy vositalarni dastlabki baholash, eskirishni hisoblash, qayta baholash jarayonlari hamda amortizatsiya siyosatini optimallashtirishning xalqaro va milliy me’yoriy-huquqiy asoslari tahlil qilinadi. Shuningdek, asosiy vositalar auditining mazmuni, ularni inventarizatsiya qilish, foydalanish samaradorligini aniqlash va hisob ma’lumotlarining ishonchliligini tekshirish usullari o‘rganiladi. Xalqaro moliyaviy hisobot standartlari (IFRS) talablariga moslashtirish, raqamli texnologiyalar asosida audit jarayonini avtomatlashtirish va aktivlarning bozor qiymatini aniqlash bo‘yicha tavsiyalar ishlab chiqiladi. Natijalar asosida asosiy vositalar hisobi va auditini takomillashtirish banklarning moliyaviy barqarorligi, shaffofligi hamda investorlar ishonchini oshirishga xizmat qilishi ko‘rsatiladi.
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 0 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
