Audit of Revenues and Expenditures in Budget Organizations
Keywords:
Commercial bank, credit, investment credit, reserve, interest, resource, industrial enterprise, liability, deposit
Abstract
This article describes the procedure for valuing financial assets at amortized cost and fair value in accordance with International Financial Reporting Standards, and defines the concepts of amortized cost and fair value of financial assets. The issues of business model in the selection of valuation approaches for financial assets are covered. In addition, practical procedures are used to assess the fair value of financial assets through other comprehensive income and profit and loss statements, and to determine the initial value of financial assets.
References
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3. Hanafizadeh, P., Behboudi, M., Koshksaray, A. A. & Tabar, M. J. S. (2014). MobileBanking Adoption by Iranian Bank clients. Journal of Telematics and Informatics, 31 (1), p. 62-78.
4. Hoffman, Thomas. "Are Online Banks Profitable?" Computerworld (34), 1999a, p. 33.
5. Keisidou, E., Sarigiannidis, L., Maditinos, D. I. & Thalassinos, E. I. (2013). Customer Satisfaction, Loyalty and Financial Performance. International Journal of Bank Marketing, 31 (4), 259-288
6. Klaus, P. & Maklan, S. (2013). Towards a Better Measure of Customer Experience. International Journal of Market Research, 55 (2), 227-246
7. Martins, C., Oliveira, T. & Popovic, A. (2014). Understanding the Internet Banking. International Journal of Information Management, 34 (1), p 10-13.
8. Patsiotis, A. G., Hughes, T. & Webber, D. J. (2012). Adopters and Non-Adopters of Internet Banking: A Segmentation Study. International Journal of Bank Marketing, 30 (1), 20-42.
9. Stafford, Barbara. "Risk Management and Internet Banking: What Every Banker Needs to Know," Community Banker (10: 2), 2001, p. 48-49.
10. Teo, C., Anderson, D., Fenwick, N. & Ying, Z. N. (2014). The State Of Digital Business in Asia Pacific in 2019
11. Yee, R. W. Y., Yeung, A. C. L. & Cheng, T. C. E. (2010). An Empirical Study of Employee Loyalty, Service Quality and Firm Performance in the Service Industry. International Journal of Production Economics, 124 (1), 109-120.
12. Resolution of the President of the Republic of Uzbekistan dated July 03, 2018
No. 3832 "On measures for the development of the digital economy in the Republic of Uzbekistan".
13. Resolution of the President of the Republic of Uzbekistan dated November 21, 2018 N PP-4022 "On measures to further modernize the digital infrastructure in order to develop the digital economy"
14. Decree of the President of the Republic of Uzbekistan dated January 09, 2018 No.5296 "On measures to radically improve the activities of the central bank of the Republic of Uzbekistan"
15. Decree of the President of the Republic of Uzbekistan dated October 05, 2020 No. 5296 "ON APPROVAL OF THE STRATEGY" DIGITAL UZBEKISTAN-2030 "AND MEASURES FOR ITS EFFECTIVE IMPLEMENTATION" https://muse.jhu.edu/article/11589
Published
2021-12-15
How to Cite
Qo‘shayev, T. A. (2021). Audit of Revenues and Expenditures in Budget Organizations. International Journal on Economics, Finance and Sustainable Development, 3(12), 45-52. https://doi.org/10.31149/ijefsd.v3i12.2481
Section
Articles
