At the moment, the currency system is a set of various forms of organization of currency relations of certain countries. The main elements are the national currency, national authorities responsible for currency regulation, the regime of the national currency exchange rate, regulation of the convertibility of the national currency, the regime of gold markets and the currency of a certain country. The modern currency system is not subject to any strict rules of operation.

The article examines the types of exchange rate differences that arise as a result of transactions with various foreign companies during the financial and economic activities of enterprises and their recognition in the accounting system of the enterprise and according to tax legislation. Conclusions and suggestions are given on the conducted researches.

The article examines the theoretical description of currency transactions and their impact on the country's economic indicators. The main problems of the foreign exchange market of Uzbekistan are that the demand for foreign currency exceeds the supply, the stability of the national currency exchange rate, etc. The current state of foreign exchange operations in Uzbekistan is being studied and proposals for improvement are being developed.

This article examines the fact that businesses use not only the national currency, the sum, but also funds in various foreign currencies, as well as their importance in conducting transactions. Examples are provided to illustrate how foreign currency assets and transactions have become accounting objects, and corresponding conclusions and recommendations are provided.

This article is devoted to the study of financial risks, their classification and management methods. The study examines various types of financial risks, such as credit, currency, interest rate, investment and others, as well as the principles of their systematization and the importance of the right approach to their management. The importance of risk classification for more accurate analysis and development of strategies to reduce them is considered.

This article examines the role and significance of the exchange rate in ensuring macroeconomic stability in Uzbekistan. The focus is on the economic consequences arising from changes in the national currency’s exchange rate, particularly on inflation levels, the balance of foreign trade, and economic growth. The study analyzes the Central Bank's currency policy, methods of managing foreign exchange reserves in the national economy, and factors affecting external economic activities. The article reviews the volatility of the exchange rate and its impact on economic stability based on international experiences, offering effective mechanisms that can be applied in the context of Uzbekistan. This article holds theoretical and practical significance for specialists, researchers, and public administration representatives dealing with currency policy and macroeconomic stability.

Commercial banks generate resources through passive operations. These resources are primarily created from attracted funds. In our country, commercial banks form the basis of their passive operations' structure through liabilities (loans). However, for accumulating resources, banks find it more convenient to do so through deposits. In this article, we will examine in detail the problems that exist in the process of forming commercial banks' resources through deposits and explore ways to address them.

This article examines the impact of digital banking platforms on international trade. Digital platforms play a crucial role in accelerating international payments, reducing costs, automating currency conversion, expanding credit opportunities, and ensuring security. Additionally, digital technologies facilitate the simplification and development of international trade operations.

This scientific article analyzes the factors affecting the exchange rate in our
country. Also, in the case of Uzbekistan, the forecast scenarios of fluctuations in the national
currency exchange rate and the level of inflation in the domestic economy until 2026 were
implemented. It was forecast based on the statistics of the period after the liberalization of the
foreign exchange policy, that is, after October 2017

This article provides a comprehensive analysis of the impact of tourism on socio-economic development based on theoretical and empirical studies. The research considers tourism as an important driver of economic growth and examines its influence on gross domestic product growth, employment expansion, foreign currency earnings, infrastructure development, and the enhancement of regional economic activity on the basis of scientific sources. From a methodological perspective, the article employs methods of literature review, comparative analysis, and synthesis of empirical results. The findings indicate that the economic efficiency of tourism is directly dependent on a country’s institutional environment, the level of infrastructure development, and the quality of governance. In addition, it is substantiated that through the multiplicative effect of tourism, additional sources of economic growth and employment are generated in other sectors of the economy. The conclusions drawn are of significant practical importance for the scientifically grounded formulation of tourism policy and the development of practical recommendations aimed at ensuring the sustainable development of the sector.

This article also examines the impact of the development of the international currency market on the global financial architecture. During the study, various aspects were studied, including the economic essence, theoretical and legal foundations for attracting capital from the international financial market, analysis of the current state of attracting capital, literature analysis, and a research project. As a result of research identified the problems and opportunities associated with the development of the international foreign exchange market. It was determined that in order to develop a more efficient and stable foreign exchange market, it is necessary to strengthen the regulatory framework, increase market transparency, improve risk management practices, and strengthen investor protection measures.

This article discusses some theoretical issues of taxation of digital financial assets. Proposals for taxation of income from operations with cryptocurrency using foreign experience.

The article examines the essence of digital assets and their types, the role of the development of digital technologies, analyzes the main advantages and risks associated with the introduction of digital assets into circulation, draws conclusions and proposals for the effective development of the banking system in the context of further digitalization of the economy.

The liquidity of enterprises directly depends on changes in macroeconomic policy. In particular, an increase in the rate of devaluation of the national currency and the rate of inflation have a negative impact on the liquidity of enterprises. The article substantiates ways to eliminate the negative effects of macroeconomic factors on the liquidity of enterprises in the republic.

This article discusses the theoretical issues of accounting for digital financial assets. Using foreign experience, proposals are made for accounting transactions with cryptocurrency.

The article is devoted to the study of the legal regulation of the market of digital assets and cryptocurrencies, which is one of the most relevant and dynamically developing areas of modern law and economics. The work examines the main approaches to the regulation of digital assets in various countries, analyzes the advantages and disadvantages of existing legal norms and proposals for their improvement. Based on the analysis, recommendations are proposed for the formation of an effective legal framework that can ensure the stable development of the market for digital assets and cryptocurrencies, while minimizing potential risks.

This paper examines the economic nature of foreign investments and their impact on the country's economy. Foreign investment is the capital injected into the economy of another country by foreign investors, which stimulates economic growth by creating new production facilities, importing technologies and improving the skills of personnel. The article examines the main types of foreign investments, their functions in the economy of the receiving country, factors affecting the economy and benefits.

This scientific article discusses the concept of export and macroeconomic stability, their interrelationship. The factors influencing the increase in export potential and its role in the national economy of the country, practical and theoretical aspects of increasing export efficiency are considered. The article studies theoretical approaches related to the development of the export system in the economy.

This article analyzes and studies the role of taxes in foreign trade operations, as well as the forecast of gross domestic product for 2025-2027, statistical data on indirect revenues of the State Budget for 2022-2024, namely value added tax, excise tax and customs duties. Also, scientific discussions were held and proposals were made to study the importance of taxes in foreign trade operations.

Digitalization of national payment systems is one of the prerequisites for ensuring their effectiveness. At the same time, digitalization of these systems is carried out through the introduction of digital technologies by payment and settlement service providers, aimed at gaining competitive advantages by optimizing the provision of services and data processing, as well as the formation of customer-oriented business models.The article examines and summarizes the best practices of foreign countries in the field of digitalization of cashless payments.

The article is devoted to the development of effective methods of accounting and financial reporting for export operations in enterprises of the agricultural sector. The study substantiates the need to integrate national accounting regulations (NAS/Accounting Standards) with International Financial Reporting Standards (IFRS), in particular IFRS 15 “Revenue from Contracts with Customers”, in relation to the accounting of agricultural product exports. It is shown that the implementation of a unified methodological model for accounting export operations, including revenue recognition, foreign currency accounting, and accounting for exchange rate differences, contributes to increasing the transparency of financial statements, reducing the risks of distortion of financial indicators, and strengthening the investment attractiveness of agricultural enterprises.

This article is devoted to the study of the global foreign exchange market, its structure, main participants, and modern development trends under the conditions of financial globalization. Special attention is paid to the mechanisms of foreign exchange market functioning, the role of leading financial institutions, as well as the impact of macroeconomic factors and international integration processes on the dynamics of foreign exchange operations. Based on the conducted analysis, the main trends in the development of the foreign exchange market are identified, and the factors that most strongly influence its stability are determined. The study concludes that the role of international cooperation and integration processes in ensuring the stability of currency relations is increasing.