Liability accounting practices in the commercial banking sector of Uzbekistan
Abstract
This study examines the current state of liability accounting in commercial banks operating in the Republic of Uzbekistan. Liabilities constitute a key financial resource in banking activities, and their formation, composition, and dynamic changes play a decisive role in strengthening banks’ resource bases. The article explores the main sources of bank liabilities, the procedures for their accounting and control, and the advantages associated with the application of modern accounting systems. Based on the analytical findings, practical recommendations are proposed to enhance the effectiveness of liability management and accounting practices..
Fields of Study & Subjects
Banking Sector Performance and Management
Banking stability
regulation
efficiency
Accounting Theory and Financial Reporting
Publication details
- Journal / source
- Central Asian Journal of Academic Research
- Volume
- 4
- Issue
- 1
- Pages
- 154–157
- Publication date
- 3 February 2026
- Language
- EN