Author: Primova, Dilafruz To’lqinovna

Annotation: This article discusses the issues of international money transfers and their accounting in commercial banks. Nowadays, against the backdrop of globalization processes, migration flows, and the increasing volume of international trade and investments, the effective implementation of international money transfers by commercial banks has become an important issue. These processes not only support economic activity, but also expand the financial relations of citizens. The article analyzes in detail the types of international money transfers, the mechanisms for their implementation, their reflection in the account, documentation procedures, and their role in accounting policy. It also discusses the financial risks of international money transfers, compliance requirements, measures to combat money laundering, customer identification and verification mechanisms, currency conversion, and commission fees charged by banks for these operations.

Keywords: Commercial banks, international money transfers, financial reporting, audit, banking operations, auditing standards, financial control, money transfer system, security, transaction, automation, banking infrastructure, interbank system, global finance, audit efficiency, cash flows, bank security, banking.

Pages in journal: 542 - 552