{"id":5810,"date":"2026-06-30T18:47:27","date_gmt":"2026-06-30T18:47:27","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5810"},"modified":"2026-07-26T18:52:01","modified_gmt":"2026-07-26T18:52:01","slug":"management-accounting-ethics-and-credit-risk-assessment-under-ifrs-9-a-case-study-of-ipoteka-bank","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5810","title":{"rendered":"MANAGEMENT ACCOUNTING ETHICS AND CREDIT RISK ASSESSMENT UNDER IFRS 9: A CASE STUDY OF IPOTEKA BANK"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><em>Asqarxon Jamolxon o\u2018g\u2018li Samaroxonov<\/em><\/strong><em><br>Doctoral Student, Department of Accounting and Marketing, Tashkent Institute of Textile and Light Industry;<br>Lecturer, International School of Finance Technology and Science Institute<br>E-mail: samarokhonova@gmail.com<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Sevinch Baxtiyor qizi Boboyorova<\/em><\/strong><em><br>Graduate, International School of Finance Technology and Science Institute<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>E-mail:<\/em><em>sevinchboboyorova609@gmail.com<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>0009-0006-7409-9324<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Abstract:<\/em><\/strong><em> 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, <strong>Ipoteka Bank OTP Group<\/strong>, was selected. Ethical dilemmas are examined based on the bank&#8217;s financial performance for 2024-2025 and the audit practices conducted by <strong>Ernst &amp; Young<\/strong>, highlighting ethical challenges in financial reporting and credit risk assessment.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u00a0Keywords:<\/em><\/strong><em> IFRS 9, management accounting, ethics, Uzbekistan, banking, Ipoteka Bank OTP Group, International Financial Reporting Standards, Ernst &amp; Young, credit risk.<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/06\/36Boboyorova-Sevinch.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 36+Boboyorova Sevinch.\"><\/object><a id=\"wp-block-file--media-f9f53856-0f98-405f-94cd-7793987c44e0\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/06\/36Boboyorova-Sevinch.pdf\">36+Boboyorova Sevinch<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/06\/36Boboyorova-Sevinch.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-f9f53856-0f98-405f-94cd-7793987c44e0\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Asqarxon Jamolxon o\u2018g\u2018li SamaroxonovDoctoral Student, Department of Accounting and Marketing, Tashkent Institute of Textile and Light Industry;Lecturer, International School of Finance Technology and Science InstituteE-mail: samarokhonova@gmail.com Sevinch Baxtiyor qizi BoboyorovaGraduate, International School of Finance Technology and Science Institute E-mail:sevinchboboyorova609@gmail.com 0009-0006-7409-9324 <a href=\"https:\/\/interfinance.tsue.uz\/?p=5810\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[75],"tags":[],"class_list":["post-5810","post","type-post","status-publish","format-standard","hentry","category-2026-3-issue-1-6"],"_links":{"self":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5810","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5810"}],"version-history":[{"count":2,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5810\/revisions"}],"predecessor-version":[{"id":5814,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5810\/revisions\/5814"}],"wp:attachment":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5810"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}