TIJORAT BANKLARIDA KUTILAYOTGAN KREDIT ZARARLARINI MHXS 9 ASOSIDA HISOBGA OLISH METODIKASINI TAKOMILLASHTIRISH

Authors

  • Zokirova Adiba Abdurauf qizi "Aloqabank" ATB Buxgalteriya hisobi va hisoboti departamenti menejeri Author

Abstract

Tezisda tijorat banklarida kutilayotgan kredit zararlarini (ECL) MHXS 9 asosida hisobga olish modeli, kreditlarni bosqichlarga ajratish mezonlari va milliy prudensial rezervlar bilan farqlar ko'rib chiqilgan. ECL hisobi metodikasini mahalliy sharoitga moslashtirish bo'yicha takliflar berilgan.

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References

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1. Basel Committee on Banking Supervision. Guidance on credit risk and accounting for expected credit losses. – Basel: BIS, 2015.

1. Novotny-Farkas Z. The interaction of the IFRS 9 expected loss approach with supervisory rules and implications for financial stability // Accounting in Europe. – 2016. – Vol. 13(2). – P. 197–227.

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Published

2026-10-12