This article analyzes the issues of the organization of international financial reporting standards in the banking system of Uzbekistan in world practice, including the issue of the introduction of IFRS in the activities of commercial banks, specific aspects of its application in banks. In banking practice, the specifics of the introduction of IFRS in international banking practice and the specifics of its implementation are analyzed

This article highlights the fact that commercial banks depend on several factors, such as the development of banking operations by improving monetary policy, constant adaptation to socio-economic conditions, the development of new strategies and tools for banking activities, effective management of banking risks, and the development of banking currency operations by reducing problematic processes. Also, today, the relevance of the development of commercial banks is indisputable, since the successful functioning of the entire financial system of the country depends on it, taking into account the existing problems in making financial decisions in banks and reducing problematic processes, as well as the author's approaches and suggestions for their elimination

This article analyzes the system of maintaining accounting and financial statements in commercial banks of Uzbekistan on the basis of International Financial Reporting Standards, monitoring its organizational structure, and develops scientifically based proposals for its improvement. In this case, the organization of accounting and financial statements on the basis of IFRS and its organization in accordance with international requirements, the implementation of IFRS in practice and the analysis of the costs of domestic banking operations on the basis of modern methods of analysis were carried out.

The article analyses the dynamics of service structure, regional indicators and digitalisation efficiency in JSC “Uzbekiston Pochtasi” and its territorial branches for 2020–2025. The study relies on the statistical tables, regional comparisons and integral efficiency indicators presented. The findings show that periodicals and written correspondence still occupy an important position in the service portfolio, but their long-term growth potential is limited. The sharp decline in electronic money transfers indicates the need to reconsider the value proposition of postal financial services under competition from fintech and mobile banking applications. By contrast, positive changes in parcel flows, delivery speed, customer satisfaction and the share of digital orders confirm the feasibility of gradually shifting the postal system towards an e-commerce logistics and digital platform model. The article develops practical recommendations on regional clustering, minimum digital standards, KPI/SLA monitoring, and stronger integration of logistics and financial services