In this article, the current problems in the recognition of cash assets and equivalents, their definition in accordance with international standards are noted. An author's definition of funds has been developed. On the basis of foreign experiences, proposals were developed to improve the composition of cash and cash equivalents. Today, the main directions for improving the cash account were proposed.

This article mentions current issues regarding the transfer of financial results accounting to international standards. Definitions given to financial results by foreign and domestic scientists have been critically studied. In the research work, an improved author's definition of financial results was developed. In the definition provided by the author, it is taken into account that profit or loss occurs as a result of the formation of financial results in accordance with international standards, the comparison of income and expenses based on the principle of compatibility, profit increases private capital, and loss is a factor that decreases private capital. The sequence of implementation of the principles of accrual, realization, compliance and economic benefit is recommended.

The article introduces the authorʼs definition of the content of “cash flows" and suggests additional qualitative indicators of cash flows: intensity, liquidity, balance. The theoretical provisions of the methodology for analyzing cash flows in business entities have been supplemented. That is, the authorʼs definition of the content of “cash flows” is given and additional qualitative indicators of cash flows are disclosed. As a result of the research, the concepts of management and analysis of cash flows have been improved using formulas of intensity, liquidity, and equilibrium.

This article is devoted to the study of the economic essence of the financial stability of insurance companies in the context of Uzbekistan. Particular attention is paid to various aspects of determining financial stability that are unique to the Uzbek insurance market. The study is based on an analysis of current data and literature sources, as well as on the experience of experts in the insurance industry.

Diversification of the structure of the economy in Uzbekistan and its competitiveness, consistent introduction of market mechanisms to all sectors of the economy, reduction of poverty and increase the well-being of the population,rapid development of the digital economy, transformation of state companies, ensuring sustainable economic growth by reducing the participation of the state in the economy constitute the priorities of economic reforms currently being carried out. Within the framework of these economic reforms, the definition of urgent tasks for “formation of a free competitive environment in the commodity and financial markets”, “popularization of the life insurance network and personal insurance among the population, their large-scale promotion and development of new types of life and personal insurance” is a theoretical analysis of insurance activities in the country- it indicates the need to carry out research work on improving the methodological and practical basis, increasing the level of salinity and quality of insurance services in the structure of financial services.

The article presents scientific views and definitions on the nature and types of
investment risks. Based on the definition, proposals for grouping and classifying investment risks
are given. Classification criteria and management factors are also described

"Inclusive tourism" is a key concept in modern discussions, but it is often not interpreted clearly enough, in particular because of its connection with various related terms in the field. Due to its versatility, the concept of inclusive tourism arises within a broader range of overlapping concepts aimed at improving both the tourism industry itself and its impact on the travel experience by providing universal travel products, services and an environment for participating in the travel experience. However, despite this perspective, the conceptualization of the term remains unclear. The problem of the lack of a clear definition of the term "inclusive tourism" is partly related to the tendency to consider synonymous terms in the field of tourism as interchangeable, focusing on ensuring access for people with disabilities to tourism products and services.

This article analyzes the theoretical aspects of ensuring food safety, the problem of ensuring food safety and scientific theoretical views on ensuring food safety. At the same time, an author's definition of food safety was developed.

The article discusses the theoretical foundations of state regulation of the activities of business entities. The work analyzes the opinions and views of leading representatives of economic schools on the role of the state in the economy, the goals and objectives of regulating economic activity. Based on the characteristics of business companies, the article gives the author’s definition of the concept of state regulation of business companies. Based on the results of the study, conclusions and proposals were developed to improve the mechanisms of state regulation of the activities of business entities.

This article examines the peculiarities of the behavior of applicants as consumers of educational services. The author analyzes sociological approaches to the definition of the concept of "educational service".

The article, based on an analysis of the currently existing definitions of the term “innovative activity,” formulates its own definition. It was taken as a basis, when proposing a method for assessing the innovative activity of an enterprise, by assessing the intensity of introduced innovations according to the degree of their novelty.

This article analyzes the results of a study on the development of rural tourism and the factors influencing it. At the same time, the opinions expressed by a number of scientists were studied, and the possibilities of creating a strategy for the development of tourism in the mahalla were examined. As a result of the study, the state of rural tourism in Uzbekistan, the attitude of the population and local leaders to its development, as well as 5 main factors were identified. The definition of these factors made it possible to understand the necessary conditions for running a tourism business in villages and expanding the range of tourism services. The features that should be taken into account by the hokim assistant in supporting the tourism business as an important area of entrepreneurship in the mahalla are described.

In this article, we will analyze the definition of the DSGE model used in macroeconomic analysis, its structure, conditions of use, and its equations. In addition, in this article we will get acquainted with the differences of this model from other models and the opinions of the authors who contributed to its study.

The article presents the term diversification, its history and definitions given on this subject by european, russian, uzbek scientists, and the author also gives a definition. The role, significance and types of diversification in the service sector in the process of globalization are analyzed. It explains how diversification can help in a competitive market, thanks to which you can achieve financial stability, have your own place in the market, be able to assess risks, and be able to correctly allocate resources. , it is mentioned in detail that it can withstand the economic downturn, addressing the problems associated with the sector. The article provides information on the possibility of increasing customers and achieving their loyalty through diversification of services.

The article discusses the areas of attracting investments in organizations, the opportunities created in the legislation in this regard, the methods of effective use of investments and the scientific-theoretical views of foreign and domestic scientists in this regard, the definition of authorship, and at the same time the importance of financial methods in the management of insecticides.

This article describes the classification, definition and specific features of housing financing systems currently in practice. The article also includes the main elements of debt and deposit relations. Also, in the article, the main financing subjects of the economy and financing mechanisms are presented in the housing financing system

The article analyzes multidimensional poverty (MPI), the methodology of its definition, the level of poverty in Uzbekistan, and the current state. In the future, the country provides statistical data, conclusions on reforms aimed at improving the efficiency of economic activity, and the possibilities of implementing MPI.

This article covers issues such as the organization and maintenance of income accounting in non-state educational organizations, the study of scientific views of income as an object of accounting, the descriptions given in foreign and national standards, as well as the development of the author's definition taking into account the specific aspects of the processes of non-state educational services.

This article provides a definition of provision in accordance with international standards and the aspects that characterize them. The article discusses the features of assessed obligations, the main provisions related to assessed obligations in IFRS 37, the distinguishing characteristics of provision compared to other types of obligations, the procedure for recognizing provision (reserves), the levels for assessing the probability of resource outflow, and proposes five stages for recognizing an assessed obligation related to KPI-based incentives.

In the article, a comparative analysis of the approaches implemented by the authors in revealing the nature of the category of economic efficiency of production activity in industrial enterprises was carried out and the author's definition was presented.

This article identifies the achievements made in agriculture and the existing problems related to the rapid transition of accounting to international standards, as well as provides a developed definition of biological assets. The essence and main provisions of IFRS (IAS) 41 “Agriculture” are presented. The article outlines the procedures for the recognition of biological assets, their initial and fair (equitable) value measurement, and the determination of profit arising  from the increase in the value of biological assets and agricultural products. 

This article provides a comprehensive analysis of the general theoretical interpretations of the concept of digital technologies and their specific content within the tourism sector based on a scientific approach. The study systematizes classical and contemporary definitions of digital technologies and examines their impact on economic and social processes. In addition, international scientific concepts related to digital technologies in tourism and the approaches of the World Tourism Organization (UNWTO) are reviewed, substantiating the sector-specific characteristics of this concept. The article proposes a new integrated authorial definition of digital technologies in tourism and justifies its scientific novelty. The research findings serve as a conceptual foundation for the development of tourism economics theory and for PhD-level academic research.

This article focuses on the definition of intangible assets, their initial recognition and measurement, subsequent measurement, the application of amortization methods, derecognition, and the accounting for intangible assets in accordance with International Financial Reporting Standards, as well as their disclosure in the relevant items of the financial statements.

The article theoretically and scientifically examines the priority directions of modeling investment management processes in the tourism sector and effective activity management. Based on a comparative analysis of approaches by foreign and domestic scholars to the concepts of investment activity and investment activity in the tourism sector, an author’s definition is formulated. In the course of the study, the volume of investments in the tourism industry for 2024–2025 and the factors influencing its changes were modeled using correlation-regression analysis, and forecast indicators up to 2030 were developed. In addition, a scientific and methodological approach to assessing the investment attractiveness of the tourism sector is proposed, and directions for its practical application are substantiated.

This study is devoted to the theoretical and methodological foundations of international scientific and technological cooperation (ISTC), its key aspects and mechanisms. Various approaches to the study of ISTC, including systemic, integrative, interdisciplinary, evolutionary and network approaches, are examined in detail, which contributes to a comprehensive understanding of the subject. Forms and types of interaction are analyzed, and the problems and challenges faced by ISTC participants are identified. Special attention is paid to the commercialization of scientific results, technology transfer and intellectual property protection, which is critical for the successful implementation of innovations. Finally, the author's definition of ISTS is proposed and conclusions are formulated.