Asqarxon Jamolxon o‘g‘li Samaroxonov
Doctoral Student, Department of Accounting and Marketing, Tashkent Institute of Textile and Light Industry;
Lecturer, International School of Finance Technology and Science Institute
E-mail: samarokhonova@gmail.com
Sevinch Baxtiyor qizi Boboyorova
Graduate, International School of Finance Technology and Science Institute
E-mail:sevinchboboyorova609@gmail.com
0009-0006-7409-9324
Abstract: This article examines management ethics in the banking sector of Uzbekistan, the assessment of credit risk, and the importance of IFRS 9 in this process. It also analyzes the ethical responsibilities of management accounting professionals and bank management in assessing credit risk in accordance with the requirements of the International Financial Reporting Standard (IFRS 9). As the research object, one of the largest commercial banks in Uzbekistan, Ipoteka Bank OTP Group, was selected. Ethical dilemmas are examined based on the bank’s financial performance for 2024-2025 and the audit practices conducted by Ernst & Young, highlighting ethical challenges in financial reporting and credit risk assessment.
Keywords: IFRS 9, management accounting, ethics, Uzbekistan, banking, Ipoteka Bank OTP Group, International Financial Reporting Standards, Ernst & Young, credit risk.