Iqtisodiyotni raqamlashtirish sharoitida buxgalteriya hisobi, iqtisodiy tahlil va auditni xalqaro standartlar asosida rivojlantirish muammolari va istiqbollari

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Main part.
“Naturally, not only developing countries, but also banks in developed
countries are facing an economic crisis as a result of insufficiently continuous
improvement in banking management practices”
60
. This was done in the second half
of the 20th century by the financial system of Asia, Latin America, Western Europe
and Russia. It can be seen as an example of the financial and economic crisis that
took place in the US financial system in September 2008.
The composition of a bank's assets refers to the weight of assets of varying
quality relative to the balance sheet.
Issues such as the state, dynamics, efficiency of banking assets should be
constantly analyzed. At the same time, the analysis of liquidity, profitability and the
level of risk of assets is a guarantee of the success of the activity. It is also important
to ensure the balance of the bank's assets with its liabilities.
Any bank faces certain problems in the effective formation of its assets. The
quality of banking assets depends on the appropriate asset structure, liquidity,
diversification of asset transactions, the size of risky assets, the weight of problem
and low-quality assets, and asset volatility.
The active operations of the bank can be divided into four groups:
-
credit operations, as a result of which the bank's loan portfolio is formed;
- investment operations are the basis for the formation of an investment
portfolio;
- cash and settlement operations, the main types of services provided by the
bank to its customers;
- other active operations, that is, operations related to the creation of an
infrastructure for the effective implementation of all banking operations.
60
Диана Макнотон. Банковские учреждения в развивающихся странах. пер. с англ.V 2-х т. -Вашингтон, Д.С.:
Всемирный банк, 1994. Т.1.-С. -2

547
It is necessary to constantly analyze such issues as the state, dynamics and
efficiency of banking assets. At the same time, the analysis of liquidity, profitability
and the level of risk of assets was considered the key to the success of the activity. It
is also important to ensure that the bank's assets are proportional to its liabilities. That
is why the bank's assets are studied and analyzed by its employees, auditors and the
central bank
61
.
61
Analysis of banking activity. T. M. Karaliev and others. Toolkit. financial institution. T.: - 2016. - 136 p. ISBN 978-
9943-4017-4-7

548

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