This article analyzes the role and development trends of modern financial technologies — fintech services — in international markets. The author highlights the emergence of fintech technologies in the context of the digital economy, the reasons for their global expansion, and their impact on the financial services sector. Based on a regional analysis, the article examines the specific features of fintech development in various regions (North America, Europe, the Asia-Pacific region, and LAMEA). Using the examples of major fintech companies such as PayPal, Stripe, Revolut, and Ant Group, the article emphasizes the expansion of digital payments, open banking, blockchain technologies, and services based on artificial intelligence. Drawing on statistical data and international experience, the article identifies the key advantages of fintech services, including high speed, cost reduction, financial inclusion, and the provision of innovative products. The conclusion highlights the prospects for further development of the fintech sector and the need for cooperation between technological innovation and state regulators. The article is of both theoretical and practical interest for banking professionals, participants in the financial services market, and those involved in the digitalization of the economy.

This article discusses the issues of improving the audit of intangible assets (IA) using the example of Asakabank JSCB operating in the banking system of Uzbekistan. The study analyzed software, internet banking platforms, mobile applications, brand value and other intellectual property objects recorded in the bank's balance sheet in accordance with the requirements of IFRS 38 "Intangible Assets" and IFRS 3 "Business Combinations". The main problems encountered in the process of auditing IIA at Asakabank - subjectivity in valuation, insufficient completeness of the legal documents base, discrepancies in depreciation policies - were identified, and proposals and recommendations based on advanced international practices were developed to eliminate them. In particular, measures such as standardizing the valuation methodology, integrating digital technologies into the audit process, improving the skills of auditors and strengthening intellectual property rights were proposed. The results of the study will serve to increase the transparency of the audit of intangible assets at Asakabank JSCB and ensure the reliability of financial statements.

This article presents the scientific and theoretical aspects of enhancing the accessibility of banking services in the process of bank transformation through the development of digital technologies, as well as the transition of banks from traditional to digital service formats. In the analytical section, the activities of existing digital banks, mobile applications, and payment systems in our country are examined and analyzed, along with the advantages and disadvantages of traditional and digital banking. In the conclusion, proposals and recommendations were developed regarding the advancement of digital technologies in the process of bank transformation.

This article analyzes the role of digital payment systems in the economy and their impact on money circulation and the velocity of money. Digital payment systems ensure the speed, transparency, and security of financial transactions, thereby reducing the need for cash. This process positively influences economic development, accelerates money circulation, and contributes to the wider accessibility of financial services. In addition, the article highlights opportunities to accelerate economic processes through electronic payments, mobile banking, and other digital technologies

This article examines the issues of implementing financial technologies in the activities of commercial banks. It analyzes the areas of banking in which modern financial technologies are used. Based on the research conducted, practical proposals and scientific recommendations were developed.

This article explores the theoretical foundations of the process of bank transformation and presents the scientific and theoretical views of foreign scholars, as well as the authorʼs own definitions related to transformation. Furthermore, the study examines the impact of transformation processes on improving banking efficiency through the implementation of modern technologies, the development of customer-oriented approaches, and the enhancement of employeesʼ professional qualifications. In addition, research has been conducted on attracting highly qualified specialists to banking practice

Fintech refers to financial technologies used in banking and financial services, including mobile payments, money transfers, loans, and asset management. Fintech startups offer fast, innovative, and convenient services that either compete with or collaborate with traditional banks. In recent years, investments in Fintech have grown rapidly due to its wide applicability. These technologies improve service quality, enhance customer experience, and transform traditional financial systems. Fintech plays a vital role in modern banking by offering digital solutions for both individuals and businesses. This article explores the significance of Fintech and the mutual benefits of bank-Fintech cooperation.

This article highlights the importance of introducing digital technologies and blockchain systems in increasing the efficiency of innovative processes in the activities of commercial banks and ensuring competitiveness. The role of modern information technologies, in particular blockchain platforms, in the process of digitizing the bank lending system, their functional capabilities, level of security and efficiency of use are analyzed. The article also details the trends in the digitalization of the economy, the spread of mobile and Internet services, the share of the ICT sector in GDP, and the development of e-commerce. The need to use economic and mathematical (econometric) models in assessing and forecasting economic processes is substantiated.

This article analyzes modern approaches to improving the theoretical and methodological foundations of bank transformation processes in Uzbekistan, as well as introducing digital technologies into the banking system, optimizing business processes, and developing corporate governance. In addition, methodological mechanisms aimed at increasing the effectiveness of bank transformation based on international experience have been developed. The results of the research serve to enhance the financial stability, competitiveness, and quality of services of banks

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