This article develops a multiple econometric model to assess the efficiency of managing state assets in the Republic of Uzbekistan. The dependent variable is the volume of valuation services performed (Y), while the explanatory variables include the number of privatized state assets (X1), the number of certified appraisers (X2), and the initial value of intangible assets (X3). The reliability of the model was verified using descriptive statistics, correlation analysis, VIF and ADF tests. The results demonstrate the significant impact of the selected factors on the volume of valuation services and confirm the model’s applicability for forecasting purposes

In the practice of accounting entities, problems are emerging regarding the calculation and accounting of depreciation for fixed assets, initial recognition and subsequent revaluation, determination of fair value, checking for impairment, and the correct and reliable reflection of information about them in financial statements. In this article, we have discussed in detail the current state of fixed assets depreciation accounting and its improvement, and have provided proposals and recommendations for its improvement

This article analyzes the necessity of recognizing environmental assets as separate accounting objects in the construction materials industry. Current accounting practices in Uzbekistan combine environmental investments with general fixed assets, making it difficult to assess their economic effectiveness. The paper proposes introducing sub-accounts 0192 and 0193 within account 0100 to record filtration systems, recycling technologies, and emission-reduction equipment. The proposed model enables the classification, amortization tracking, and performance monitoring of environmental assets, supporting better financial reporting and ESG compliance

The article discusses the issues of methodological and organizational improvement of fixed asset accounting. In particular, the article deals with the criteria for recognizing fixed assets based on the National Accounting Standards and IFRS, the entry, classification, disposal of fixed assets, and the correct presentation of information about fixed assets in financial statements.

This article analyzes the current practices of accounting for non-financial (intangible) assets in healthcare institutions and proposes scientifically grounded approaches for their improvement. Non-financial assets including medical equipment, software, licenses, and research outcomes significantly impact the quality and efficiency of healthcare services. The absence of standardized methodologies, variation in funding sources, and low automation levels contribute to accounting inconsistencies. In the background of ongoing healthcare reforms in Uzbekistan, this study offers practical recommendations to digitalize accounting processes, improve asset valuation, harmonize accounting policies, and enhance internal control mechanisms.

This article scientifically covers the issues of improving the process of revaluation of fixed assets. In particular, a comparative analysis of national and international standards for revaluation of fixed assets is carried out, their similarities and differences are revealed. Also, methods of revaluation of fixed assets are classified and the procedure for their application in practice is described. Scientifically based proposals are developed on the consistent sequence of organization and implementation of the revaluation process, and relevant conclusions are formulated.

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 discusses the challenges of increasing the assets of commercial banks in Uzbekistan and ways to accelerate their activities in the national economy. During the ongoing reform of the financial sector, several measures have been implemented to create the necessary legal framework for maintaining a strong banking industry and fostering competition. The article also presents the existing challenges in increasing the volume of bank assets and the author's proposed solutions.

The article analyzes the current state of the bank's financial indicators, in particular, indicators related to the bank's credit activity, using the example of JSCB "Microcreditbank". In particular, scientific conclusions are drawn based on the analysis of the 7-year dynamics of such indicators as the commercial bank's return on assets and capital, the volume of problem loans and the amount of reserves created for them.

This article is devoted to the analysis of the role of commercial banks of the Republic of Uzbekistan in the development of the national economy, in particular, in financing investment projects, increasing the level of employment, and implementing innovative technologies. It highlights the priority areas for the development of the banking system of such strategic documents as the "New Uzbekistan - 2030" program and the Development Strategy for 2022-2026. Also, an in-depth analysis of the main indicators of the banking system of Uzbekistan (assets, loans, capital, and deposits) was conducted. In particular, the differences between state-owned banks and other banks, their market share, and their impact on economic stability are shown based on statistical data. The analysis revealed that state-owned banks have a dominant position in the market, but other banks can compete almost equally in attracting deposits. Information on the lending activities of commercial banks and the volume of non-performing loans (NPL) was also presented, and the risks and effectiveness in this area were assessed

This paper analyzes the dynamics of net interest margin (NIM) in commercial banks of Uzbekistan for the period 1999–2023. Net interest margin reflects the efficiency of generating income from interest-bearing assets and is an important indicator for assessing financial stability and profitability. The study examines differences between banks by ownership type, time trends, and the impact of outliers. The results indicate that foreign banks have significantly higher NIM compared to other groups, while state-owned banks demonstrate the lowest efficiency. Furthermore, since 2017, the efficiency of state-owned banks with direct government ownership has increased significantly.

This article studies the issues of improving current asset accounting and financial stability analysis in economic entities of the Republic of Uzbekistan based on foreign experience. The main purpose of the study is to scientifically, theoretically and practically substantiate ways to increase the financial stability of enterprises through effective management of receivables, cash flows, finished product inventories and other working capital in the current assets structure. Recommendations have been developed to eliminate existing problems in the conditions of Uzbekistan based on international financial reporting standards (IFRS)

The article analyzes the financial indicators related to the credit activities of commercial banks in the national economy, in particular, the total volume of assets, liabilities and capital in the structure of liabilities, as well as the volume of loans and deposits and their shares over the past five years, and presents the results. Scientific conclusions are drawn based on the analysis.

This article addresses the issues of practical application of information sources and its structural structure in accordance with international standards, which are used in the application of analytical actions in the audit of current assets. The scientific study examined the issues of analysis taking into account the nature of the reserves, as well as their application in the audit process from the data of the analysis.

An investment is a sacrifice of present consumption with the expectation of the future will be better. In a general sense, it is an allocation of money in different assets with the expectation that in the future the value of these assets will be higher and generate some return. The tourism industry's investment potential is intrinsically linked to the number of visitors and tourists attracted to a destination. To capitalize on this potential, it becomes imperative to develop tourism infrastructure, services, and facilities that can cater to the growing demand. This, in turn, creates opportunities for investors, leading to the realization of investments in the sector. In terms of money movement and building the supply side for tourism in India through private sector investments. In terms of money movement and building the supply side for tourism in India through private sector investments.

This article examines the issue of determining assets by liquidity and dividing liabilities into components by maturity when assessing the financial condition of business entities, including their solvency, with particular attention paid to the importance of data structuring when using accounting information. It is based on the fact that the presence of a large amount of current liabilities, which are difficult to convert into cash, and a large amount of current liabilities, which must be paid quickly, can lead to incorrect conclusions even when the current solvency ratio is high.

This article analyzes the performance of Uzbek banks during 2013-2023, focusing on the impact of credit and liquidity risks on financial stability. The results show that an increase in credit risks is a key factor reducing financial stability. Moreover, banks with higher liquid assets are found to be more stable. The study provides scientific foundations and practical recommendations for improving risk management systems in banks.

This article analyzes the strategic importance and economic advantages of transitioning from National Accounting Standards (NAS) to International Financial Reporting Standards (IFRS) in the context of Uzbekistan’s economic modernization. The study applies a comparative analysis method, examining the conceptual differences between NAS and IFRS, particularly issues related to fair value measurement of assets and ensuring financial transparency. The experience of South Korea’s transition to the K-IFRS system is also reviewed, with an assessment of its impact on the stock market and investment flows

This article critically and analytically examines the institutional foundations of real estate management. The state of development in the industry is analyzed based on conducted research, statistical data, opinions of international and local economists, as well as current trends in practice. Aspects such as ambiguity in the distribution of powers, lack of transparency, weak coordination between institutions, and lack of trust regarding existing problems in the management system are analyzed. Using the example of the E-auction platform, the importance of effective institutional reform is demonstrated, and institutional solutions and recommendations necessary for the sustainable development of the real estate market are developed.

The article examines the specific features of improving the audit system in the public sector in the Republic of Uzbekistan, its institutional and organizational foundations, and issues of increasing its effectiveness. It also theoretically substantiates the importance of auditing in strengthening public financial control, ensuring targeted and rational use of budget funds, and increasing transparency and accountability in the management of public assets

The article presents an econometric analysis of trends in the development of industrial infrastructure in the Kashkadarya region. Based on the parameters of the production function, which expresses the dependence of the volume of industrial production on the cost of fixed assets and the amount of labor resources, an econometric model was created, and the reliability of the model was assessed. The efficiency indicators of the model factors and forecasts of industrial production volumes were calculated, conclusions and proposals were made

In this work, issues of increasing the efficiency of the use of production resources at pharmaceutical industry enterprises are analyzed from a scientific-theoretical and practical point of view. The study highlights the role and importance of raw material and material resources, fixed assets, labor, financial, and intellectual resources in pharmaceutical production. Also, the current state and development dynamics of resource use in the pharmaceutical industry of Uzbekistan were assessed, and existing problems were identified. Recommendations have been developed for technological modernization aimed at increasing production efficiency, introducing digital management systems, applying the principles of GMP and "Lean manufacturing," expanding the local raw material base, and developing personnel potential. It is substantiated that the implementation of these proposals will serve to reduce production costs, improve product quality and safety, ensure competitiveness and sustainable development of enterprises.

The scientific article discusses issues related to improving the liquidity management strategy of commercial banks.

This article will comment on the main points of current asset accounting in accordance with International Financial Reporting Standards and consider issues of its practical application. The scientific study presents the disclosure of the essence of current assets, determination of the cost of finished products, goods and unfinished production, assessment of reserves, classification by the price of net sales.

The article describes the current state of capital investments in enterprises, practical problems of their accounting, issues of improving capital investment accounting based on international experiences in the context of the formation of a digital economy.