The article examines the problems of identification and accounting of digital assets as part of enterprise fixed assets. The criteria for classification of fixed assets with digital components are analyzed. The application of NAS No. 5 "Fixed Assets" and NAS No. 7 "Intangible Assets" requirements to digital assets is studied. Based on international experience, recommendations for improving the methodology of digital assets accounting have been developed.
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.
This article examines the risks associated with digital asset trading in the operations of digital banks, as well as the mechanisms for managing these risks. The study analyzes modern tools for managing digital asset risks, including Digital Twin technology, predictive analytics methods, artificial intelligence technologies, and the RAROC model.
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 article carried out scientific and theoretical views of foreign and domestic scientists on the development of banking activities as a result of factors of formation of digital assets, improving the circulation of digital assets, scientific and theoretical analysis of data on the management of digital assets in commercial banks.
This article critically examines the challenges and opportunities related to the taxation of digital financial assets in the context of Uzbekistan. Focusing on existing challenges within the regulatory framework, it examines issues such as the lack of clear asset classification, the unclear tax regime for cryptocurrencies, the lack of adequate regulations for initial coin offerings (ICOs), limited international cooperation, and inadequate reporting mechanisms. The article offers a set of scientifically based recommendations adapted to the conditions of Uzbekistan aimed at eliminating these problems and creating a more flexible and efficient taxation system. By addressing these issues, the article aims to provide valuable insights for tax authorities and stakeholders managing the emerging digital financial ecosystem in Uzbekistan.
The article is aimed at increasing the efficiency and strengthening the financial stability of commercial banks of Uzbekistan, analyzing the main factors influencing the return on assets (ROA) indicator. Based on data from the Central Bank, the growth of the loan portfolio and the increase in the share of loans from individuals were analyzed. The article substantiates the need for strict management of credit risks, optimization of interest margins, optimization of operating expenses through digital technologies, and strategic diversification of assets through securities as the main drivers of increasing operational efficiency.
This article investigates the theoretical foundations of intangible asset accounting in public healthcare institutions and examines their economic and social significance under digital transformation. The research reveals that intangible assets — including electronic medical records, health information systems, licenses, clinical protocols, medical databases, and intellectual resources have become the main drivers of service efficiency and organizational performance in healthcare institutions. An Integrated Assessment Index (IAI) model is developed based on five indicators: value of information systems, clinical licenses, medical database value, efficiency of electronic services, and intellectual capacity. The findings demonstrate that relying solely on financial indicators to assess intangible assets is insufficient, and a multidimensional approach that incorporates social benefits and service performance must be applied. The results provide practical implications for improving accounting policies, enhancing funding efficiency, and strategically managing intellectual resources within the digital economy environment of the healthcare sector.
This article analyzes the impact of the crypto-asset market on tax administration in the context of the digital economy. The study highlights virtual tax assets, the concealment of income from taxation, and the complexities of cross-border control. The legal regulation rules of the crypto-asset sector in Uzbekistan during 2018-2025, the licensing system, the “Regulatory Sandbox” mechanism, and the legal framework for crypto activities were analyzed. Scientific and practical proposals are developed for the taxation of the economy, strengthening effective control over the crypto market, and increasing tax revenues.
This article discusses the theoretical issues of accounting for digital financial assets. Using foreign experience, proposals are made for accounting transactions with cryptocurrency.
This article discusses some theoretical issues of taxation of digital financial assets. Proposals for taxation of income from operations with cryptocurrency using foreign experience.
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.
The Islamic finance industry resiliently grew by 17% in 2021, reaching nearly US$4 trillion in total assets. The growth was evident across sectors including Islamic banking, Sukuk, Islamic funds, and other financial institutions. Notably, Islamic banking, comprising 70% of assets, expanded due to government support, operational efficiency, and strong demand. Net income surged by 290%, while average return on assets also increased. The rise of fully digital Islamic banks globally and responses to the LIBOR transition, such as Malaysia's MYOR-i and Oman's Islamic money market instruments, highlighted industry innovation. Efforts to enhance sustainability, governance, knowledge, and awareness through the Islamic Finance Development Indicator (IFDI) underscore industry progress, positioning Islamic finance for continued growth and innovation.
The Islamic finance industry resiliently grew by 17% in 2021, reaching nearly US$4 trillion in total assets. The growth was evident across sectors including Islamic banking, Sukuk, Islamic funds, and other financial institutions. Notably, Islamic banking, comprising 70% of assets, expanded due to government support, operational efficiency, and strong demand. Net income surged by 290%, while average return on assets also increased. The rise of fully digital Islamic banks globally and responses to the LIBOR transition, such as Malaysia's MYOR-i and Oman's Islamic money market instruments, highlighted industry innovation. Efforts to enhance sustainability, governance, knowledge, and awareness through the Islamic Finance Development Indicator (IFDI) underscore industry progress, positioning Islamic finance for continued growth and innovation.
In this article, digitization of the payment sector has become a real need of the hour, because life in the digital world imposes various demands on financial processes, which innovative technologies, including distributed ledgers and smart contracts, are designed to meet.
The scientific article analyzes the current state and issues of regulation of digital assets and cryptocurrencies in the countries of the Commonwealth of Independent States. Based on a comparative analysis, it was determined that the CIS countries mainly use approaches to apply existing legislative norms or form independent legal frameworks, and also identified countries that are leaders in this area. A conclusion is made about the need to exchange experience and strengthen cooperation in the field of regulation of digital asset turnover in the CIS countries.
This article examines the role of investment portfolio management in the effective management of bank financial resources, the state of investment portfolios of commercial banks and their impact on asset liquidity. According to the research materials and methods, the definitions and opinions given by a number of foreign and domestic economists-scientists on the topic were studied, and the author explained their meaning. In addition, the article provides proposals and practical recommendations for the development of a draft regulatory legal document on the management of financial resources of commercial banks of the Republic of Uzbekistan, and the development of a program of measures aimed at managing assets in commercial banks.
This article examines the methodological foundations of preparing the balance sheet, directions for its improvement, and issues of expanding analytical capabilities. The balance sheet is considered the primary source of information when assessing the financial condition of an enterprise, and its proper formation is crucial when making financial decisions. The article describes modern approaches to determining the composition of assets and liabilities, analyzing the balance sheet structure and liquidity level, as well as the possibilities of increasing the information value of balance sheet data through digital technologies and automated accounting systems. The research results serve to effectively use the balance sheet data, assess the financial stability of the enterprise, and optimize management decisions.
The article discusses the impact of the investment mechanism on the technical and technological development of the national economy and changes in its sectoral structure over the years of independence, as well as changes in the state investment policy and investment in fixed assets by technological, sectoral structure and sources of funding.
