Djumanov S.A.
PhD Associate Professor
Email: said-odil-345@mail.ru
Soatov Farhod Komiljon o’g’li
Email: farhodsoatov09@gmail.com
Abstract: In the article, at the same time, the problems encountered in the implementation of the international standards of financial reporting in the accounting and reporting of enterprises and organizations operating in the Republic of Uzbekistan and commercial banks, as well as the international standard of financial reporting 9 (hereinafter referred to as IFRS 9) (Financial Instruments ) in practice, the indicators in the reports, i.e., how much it affects the financial results of the commercial banks operating in the Republic of Uzbekistan, will be explained.
Keywords: Financial asset, financial liability, expected credit losses, provision for loan losses, integration, financial instruments, cash flows, net profit, loan portfolio, principal amoun of the loan.