This article examines the role and impact of artificial intelligence and automation on the economy. The process of automation and the development of artificial intelligence technologies may lead to shifts in the workforce and potential economic revolutions. However, these processes may not only create new job opportunities but also lead to job losses in certain sectors. The article discusses the economic and social aspects of automation, the loss of jobs, and the creation of new opportunities.

The article clarifies the concept of loss as an object of accounting in order to improve the accounting of expenses associated with the supply of electricity, as well as to identify and assess electrical losses, to fully objectively and systematically reflect them in accounting. It is disclosed that the losses in the economic system of the energy supply organization should be understood as the loss of the asset that exists in the organization, and the cost of sales should be understood as the expenses of the organization. When analyzing losses associated with delivery, the scientific basis for dividing them into more detailed direct losses and inefficient costs is given.

In this article, the author divided the indicators in the form of the “Profit or Loss and Other Comprehensive Income” report into initial indicators, current indicators, intermediate indicators and final indicators, and also revealed the content of the indicators of this group. During the study, the procedure and formulas for calculating intermediate indicators were developed. The study emphasizes the need to take into account the characteristics of trade, manufacturing and service enterprises to determine the cost of sales and services. A report form has been developed on the cost of sales of finished products in the periodic accounting system at manufacturing enterprises. 2.1(a) - proposals for improving calculations in the annex to income tax calculations are recommended.

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.

This article focuses on the analysis of indicators detailing the financial results of enterprises operating in our country. In addition, the article specifis that financial results can be determined based on the analysis of indicators expressed in the form of profit or loss of an economic entity.

This article discusses the procedure for accounting for the sale of fixed assets and leasing them back according to International Financial Reporting Standards (IFRS). The problem with this topic is that the issue of sale and leaseback is not currently applied in the practice of Uzbekistan and is new to us. The authors examined this issue in detail in the article with examples and accounting records. The tables presented were compiled by the authors of the article. The forms of the statement of financial position and the statement of profit or loss and other comprehensive income in a shortened form are taken from international practice in preparing financial statements. To resolve the issue, the double entry method in accounting was used. The merit of the authors is that the issue under consideration with examples, tables and report forms was made available to Uzbek accounting practitioners and other interested parties.

The article considers the issues of forming an effective product portfolio and
reducing the level of commercial risk. The possibilities of applying the methodology for
determining the loss caused by commercial risk within the purchase budget, based on the curve of
the distribution of purchase attributes in accordance with the Pareto optimum, are proved.

In a market economy, liquidity and solvency are the most important
characteristics of financial and economic activities of enterprises, in particular in oil refining. The
financial condition determines the competitiveness of an enterprise, its potential in business
processes, to what extent the economic interests of the enterprise and its counterparties in
financial and other relations are respected. Liquidity is the ability of an asset to be sold in a
business, economy, or invested without significant price changes and with little loss of value. The
most liquid asset is money or cash on hand, which can be immediately used to carry out economic
transactions, including buying, selling, paying off debts, and meeting urgent desires and needs.
The basis of any company is liquidity. A comprehensive liquidity assessment is necessary for each
company, as it helps to predict future behavior. The article examines the theoretical aspects of
liquidity and solvency, analyzes the refinery, while assessing the main shortcomings and problems,
and provides recommendations for improving the financial condition

This article discusses the concepts of profit, its types, as well as its economic essence. Profit is the main goal of any business, and maximizing it is the main objective. The study and correct formation, distribution and use of profits is an indicator of the competent implementation of a business. The article discusses various types of profit, as well as various ways of generating profit. This analysis will help determine which areas of activity should be developed and what should be cancelled. Statistical data on the profits of enterprises for the last year period are also considered. According to the data, it can be observed that many enterprises may be unprofitable, but not cease their activities, since this area of activity is necessary for the country’s economy

Fire risk management in residential buildings is a critical aspect of ensuring safety and minimizing loss of life and property. This study explores the theoretical and methodological foundations of fire risk management by examining key components, including fire risk theories, advanced methodologies, human behavior, building design, and regulatory frameworks. Technological innovations such as IoT-enabled fire detection systems and AI-driven predictive modeling are identified as transformative tools for proactive risk mitigation. The role of community engagement and fire safety education in reducing fire incidents and fatalities is also emphasized.

This study used econometric panel models to examine the influence of water shortage on economic growth in Central Asian countries. To evaluate long-term panel data, we used a pooled regression model, a fixed effect model, and a random effect model on annual data from 1990 to 2023 across five nations. After creating the models, we ran diagnostic tests using several statistical techniques. After analyzing the models listed above, we determined that the Pooled regression model is best suited to our panel data. Based on the indicators of this model, it was discovered that increased water shortage in Central Asian countries had a negative impact on economic growth. Each unit increase in water scarcity causes a 0.0166 unit loss in GDP. The findings suggest that countries experiencing severe water scarcity should prioritize water resource management and establish a water conservation program that includes the construction of infrastructure to alleviate the shortage.

The article is devoted to the preparation of the project “National Standard Financial Reporting” (NSFR) within the framework of the transition to international financial reporting standards in our republic. As a result, it fully ensures the process of applying international financial reporting standards (IFRS) by existing organizations and business entities. Theoretical and methodological considerations are expressed on the "Statement of Comprehensive Income” developed within the framework of the NSFR project, as well as scientific proposals and practical recommendations for improving this standard are given.

The article presents a comprehensive review of the foreign experience in the development of tourist villages over the past ten years. Models and strategies implemented in Europe, Asia, the Americas, Africa, and Oceania are examined, along with comparative data across countries and regions. Special attention is given to the analysis of economic effects, local community involvement, and the role of international initiatives such as the UNWTO Best Tourism Villages program. Case studies from Indonesia, Japan, France, and Mexico demonstrate successful practices in the sustainable development of rural tourism. The study identifies key risks — loss of authenticity, environmental pressure, rising prices, and social transformations — and offers recommendations for their minimization. The article emphasizes that tourist villages are becoming an important tool for sustainable socio-economic development, contributing to the preservation of cultural heritage, job creation, and diversification of regional economies.

This article examines the issues of improving the accounting of financial investments from the perspective of national and international standards. In particular, it analyzes the content, scope of application, and practical aspects of the National Accounting Standard No. 12 “Accounting for Financial Investments,” adopted in the Republic of Uzbekistan in 2024. The study explores the differences between traditional approaches to the measurement and classification of financial investments and modern models applied in international practice. Specifically, it provides a theoretical analysis of business model-based classification, fair value measurement, and the expected credit loss (ECL) model within the framework of IFRS 9 “Financial Instruments”. Furthermore, the article develops theoretical and practical recommendations aimed at enhancing accounting practices and improving the quality of financial reporting in the context of ongoing accounting reforms.

This article analyzes the impact of the ecological crisis on agriculture in the Aral Sea region and the mechanisms for developing the agricultural sector based on a green economy. During the study, problems such as salinization, desertification, water scarcity, and biodiversity loss resulting from the drying up of the Aral Sea were studied. The importance of ecological agriculture, water-saving technologies, and the principles of sustainable development were also scientifically substantiated. The results of the study will serve to develop practical recommendations for the development of ecologically sustainable agriculture in arid regions.

This article covers aspects related to increasing investment attractiveness and reporting transparency in the preparation of consolidated financial statements in joint-stock companies based on international standards of financial statements. The organizational and methodological aspects of the preparation of the consolidated financial statements according to the international standards of financial statements are revealed, paying attention to the elements of the report on the statement of financial position, profit and loss and cash flow.

This article examines the economic essence of the performance efficiency of Islamic financial institutions, their role in the modern financial system, and their significance in financing the real sector of the economy. The paper analyses the fundamental principles of Islamic finance, including the prohibition of riba, gharar and maysir, the reliance of financial transactions on real assets, the equitable distribution of profit and loss, and the compliance of financial operations with Shariah requirements. Particular attention is paid to the economic content, operational mechanisms, risk characteristics and profitability potential of Islamic financial instruments such as musharakah, mudarabah, murabahah, ijarah, salam, istisna, sukuk, qard hasan and takaful. The study substantiates the role of Islamic financial institutions in expanding financial inclusion, supporting small and medium-sized enterprises, financing investment projects and reducing systemic financial risks. The AAOIFI and IFSB international standards are considered important methodological foundations for the legal, accounting and prudential regulation of Islamic financial institutions. The article argues that the efficiency of Islamic financial instruments is reflected in their ability to distribute risks fairly, ensure asset-backed financing, strengthen social responsibility and contribute to sustainable economic development.