Improving Accounting and Analysis of Fixed Assets in Commercial Banks

This scientific article deeply studies the modern state of the system of accounting for fixed assets and their analysis in commercial banks. During the study, the share of fixed assets in the structure of bank assets, their depreciation policy, revaluation mechanisms and efficiency of use were analyzed based on statistical and analytical methods. In particular, it was found that the share of fixed assets in total assets in commercial banks of Uzbekistan is on average around 4–8%, and in some banks this figure reaches up to 10%.
The article also highlights the advantages of accounting based on the requirements of International Financial Reporting Standards (IFRS), in particular IAS 16 “Property, Plant and Equipment”. As a result of the study, scientific and practical proposals were developed on digital asset monitoring, risk-based audit and optimization of depreciation policy to increase the efficiency of fixed assets management.