In the article, a scientific proposal and practical recommendations on the procedure for calculating depreciation for intangible assets from new objects, applying depreciation calculation methods, carrying depreciation to cost objects, accounting for depreciation and reflecting it in financial statements are formulated in the article.

Accurate exchange rate forecasting is of considerable practical importance for emerging and frontier markets. In such markets, exchange rates tend to exhibit high volatility and may fluctuate significantly due to depreciation pressures, external economic shocks, inflation differentials, and uncertainty in financial markets. This study employs the ARIMA–eGARCH–Monte Carlo modeling framework to forecast the USD/UZS exchange rate. The analysis is based on daily exchange rate data covering the period from January 2018 to April 2026. First, logarithmic exchange rate returns were calculated, and their stationarity was examined using the Augmented Dickey–Fuller (ADF), Phillips–Perron (PP), and KPSS tests. Subsequently, the ARIMA model was employed to capture the conditional mean dynamics of exchange rate returns, while sGARCH, eGARCH, and gjrGARCH models were compared to evaluate volatility clustering and asymmetric shock effects. The empirical results identified the eGARCH(1,1) specification as the best-performing model. In the next stage, 50,000 Monte Carlo simulations were conducted based on the selected model to generate exchange rate forecasts for a 252-trading-day horizon. The simulation results provided probability-based scenarios for the future path of the USD/UZS exchange rate over the following year. The baseline median forecast indicated an exchange rate of UZS 12,518 per US dollar, while the 90% prediction interval ranged from UZS 11,621 to UZS 13,218. The findings suggest that depreciation shocks have a significant impact on the dynamics of the USD/UZS exchange rate and that probability-based forecasting provides a more informative assessment of future exchange rate movements than conventional point forecasts. The proposed approach offers practical implications for the Central Bank, commercial banks, export-import enterprises, and risk managers in assessing foreign exchange risk and conducting stress testing.

This article analyzes the importance and benefits of automating audit processes within the context of the digital economy, with a focus on the role of digital approaches in automating depreciation calculations. By utilizing software code and algorithms, the study reveals opportunities for rapid and accurate data analysis, optimization of audit processes, efficient resource management, and enhanced transparency. This approach significantly reduces errors and increases the reliability of audit results.

This article provides a study of fixed asset accounting, including accounting and depreciation accounting for tax purposes. Studies have formed conclusions on the main fixed assets account for the purposes of accounting and taxation.

In this article, the improvement of the audit of long-term assets based on international standards serves to increase the accuracy and transparency of financial statements. Within this topic, long-term asset valuation methods, principles of accounting for their depreciation, and verification processes in accordance with international auditing standards are analyzed. A standardized approach helps provide reliable information for investors and stakeholders while increasing the efficiency of the audit process.

This article considers the issues of improving the accounting of biological assets, which fair value cannot be determined. In particular, the procedure for the initial recognition of biological assets, which fair value cannot be determined, their reflection in accounting and financial statements, as well as theprocedure for specifying data. Relevant conclusions have been formulated.

The article discusses the valuation of real estate oбjects for accounting purposes. The methods of valuation of real estate oбjects are shown using international financial reporting standards.

This article describes the accounting policy for the preparation of financial statements of joint-stock companies based on international standards, based on specific principles, methods, generally accepted conditions and rules and practical approaches, as well as four-stage general rules for the preparation of financial statements, the main objects of accounting and application.

This article presents the world experience of increasing the efficiency of the tax
mechanism in the modernization of industry and in stimulating the investment activity of
enterprises. The influence of tax mechanisms, in particular tax privileges in the development of
industry and their orientation on the result, has been analyzed. Also, proposals are made to
strengthen the efficiency and effectiveness of tax incentives in ensuring the stability of the
country's economy

This article presents the features of the application of the international standard for fixed assets in commercial banks, the content of accounting for fixed assets in banks, definitions, the concept analyzed in various scientific publications, the methodology of using the international standard for fixed assets. The application of the IFRS standard No. 16 "Fixed assets" in the practice of accounting for fixed assets in commercial banks of the Republic of Uzbekistan is considered. Accounting accounts describe in detail the order of their organization and reflection in the financial statements. As a result of the conducted research, an opinion was formed on the accounting of fixed assets in commercial banks and the organization of accounting, as well as recommendations for their improvement were developed.