
Ushbu maqolada tijorat banklarida lizing operatsiyalarini hisobga olish va auditini tashkil etish masalalari nazariy va amaliy jihatdan yoritilgan. Lizingning moliyaviy vosita sifatidagi iqtisodiy ahamiyati, uning turlari va me’yoriy-huquqiy asoslari tahlil qilingan. Xalqaro moliyaviy hisobot standartlari, xususan IFRS 16 talablari asosida banklarda lizing operatsiyalarini buxgalteriya hisobida aks ettirish usullari ko‘rib chiqilgan. Audit jarayonida lizing shartnomalarining to‘g‘ri e’tirof etilishi, moliyaviy natijalarga ta’siri hamda risklarni baholash mexanizmlari o‘rganilgan. Maqolada amaldagi holat tahlili asosida tijorat banklarida lizing operatsiyalari hisobini va auditini takomillashtirish bo‘yicha tavsiyalar ishlab chiqilgan.
| 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 |
