This article examines the role of appraisal organizations in the appraisal of real estate appraisal reports, the main types of appraisals related to real estate, and the presentation of appraisal conclusions in accordance with the requirements of the national property appraisal standard. At the same time, the current state of real estate appraisal reports in Uzbekistan was analyzed and the quality of appraisal reports was assessed. A scientific proposal and practical recommendations for improving the real estate appraisal report were formulated.

In this article, the process of creating and presenting reports on financial results in budget organizations, its specific aspects, and the problems associated with it are studied. During the research, the theoretical and methodological foundations of financial reports, international experience and national operations were analyzed. Ways to solve the existing problems and promising directions are justified. Research results serve to improve the reporting system in budget organizations and increase the efficiency of using state funds.

IFRS S1 International Financial Reporting Standards establishes general requirements for disclosing information about sustainability-related risks and opportunities. The primary goal of this standard is to help organizations provide accurate and transparent information about sustainability-related risks and opportunities. IFRS S1 ensures the disclosure of important information about sustainability-related risks and opportunities through financial reports, which assists users in making investment decisions. The standard requires the disclosure of sustainability-related information in a unified format in financial reports, which enhances the comparability and clarity of global financial reporting. This standard aims to optimize financial management and contribute to the long-term sustainable development of organizations.This article discusses the processes of reflecting sustainability-related risks and opportunities in financial reports.

This article examines the improvement of tax administration through the formation of tax reports and the electronic documentation of agricultural product purchases. The study scientifically substantiates the transfer of authority for generating tax reports on property tax and land tax paid by legal entities, as well as personal income tax and social tax, to tax authorities, thereby removing this obligation from taxpayers. This approach helps reduce the administrative burden on taxpayers, minimize the influence of the human factor in reporting, increase the efficiency of using tax authorities’ information systems, and strengthen tax discipline.  The article also proposes expanding the procedure for electronically formalizing receipt documents when purchasing agricultural products from individuals for cash beyond catering and exporting enterprises and applying it to all business entities. This proposal is important for increasing the transparency of cash turnover, formalizing purchase transactions, clarifying the tax base, and reducing the share of the shadow economy.

In this article, based on the financial reports of the participants of the insurance market of Uzbekistan, the relationship between their financial indicators, in particular, the relationship between the return on capital, profitability, insurance reserve, is studied. As a control factor, the impact of companies' online search engine optimization (SEO) on financial performance was also assessed. Also, in the article, these relationships were statistically analyzed using two different models.

This article discusses the features of accounting for non-governmental non-profit organizations, advanced approaches and effective experience of foreign experience. In addition, the importance of non-governmental non-profit organizations in the public life of the country and their role in the country’s economy was also analyzed. In addition, comments are given on the practice of compiling accounting reports of non-governmental non-profit organizations in accordance with international standards and submitting them to the relevant authorities, reporting forms for non-governmental non-profit organizations implemented with the introduction of program objectives and based on foreign experience in storage costs, proposals were put forward. At the end, prospects and conclusions are given for the development of the activities of non-governmental non-profit organizations based on foreign experience in accounting.

The article focuses on the study and analysis of articles written on the application of diversification of agricultural products in ensuring food security in developed and developing countries. Scientific articles and reports written in English on this topic have been selected and analyzed from the Google scholar platform, Scopus, and the journals included on the Web of Science database.

This article describes the tax consequences of companies transition to international standards of financial reporting. The issue of which regulatory documents and sources to use in the preparation of tax reports in enterprises that have passed the financial audit report has been clarified.

This article describes the development of the methodology of accounting for sales discounts based on the requirements of the present time and the correct interpretation of the problems in accounting and reports.

A short-term sukuk is an Islamic securities whose maturing period takes place within a year.This article provides statistical analysis on a number of issues such as the short-term type of Islamic securities (sukuk), the year-cross analysis of short-term sukuk emissions, and the causes of growth and decline trends. The statistical analysis used the annual reports of the International Islamic financial market(IIFM)on sukuk. The analysis was summed up and several additional points were given at the end of the article

This article examines the key differences between financial markets and security markets, highlighting their distinct characteristics, dynamics, and implications for market participants. Financial markets are primarily focused on managing market risks, leveraging complex pricing models, and executing trading strategies, with a regulatory framework centered on maintaining overall market stability. In contrast, security markets emphasize company-specific fundamentals, valuation techniques, and portfolio management, within a regulatory environment that prioritizes investor protection and mitigating individual security-related risks. The article discusses the importance of recognizing and adapting to these industry-specific differences in order to make informed decisions and effectively navigate the complexities of each market domain. It underscores the need for continuous learning, adaptability, and the incorporation of industry-specific reports, trends, and best practices. As the financial landscape evolves, with the increasing integration of technology and the growing emphasis on sustainability, the ability to differentiate between financial markets and security markets becomes even more crucial for professionals and investors seeking to optimize their performance and manage risks.

The article deals with the preparation of financial accounts in railway transport enterprises, the formation of accounting policies, the documentation of data and the reflection in financial reports and management in accordance with international standards.

In order to stabilize the financial situation in prestigious companies around the world, create new jobs and achieve economic growth, it is necessary to "switch to international standards of management, use transfer assessments in the process of concluding financial agreements in the cluster and cooperative system entities, provide financial and management reports on operational segments".

This article discusses the process of transforming accounting in trade enterprises from national standards to international standards. It outlines the stages, challenges, advantages, and current issues in transforming reports prepared under national standards into international standards, as well as the necessary tasks that need to be carried out.

This article is about the specifics of the profit tax audit in telecommunication companies, it describes the specifics of conducting an audit in telecommunication companies, the advantages of the billing system, as well as the tasks that need to be performed.

In our country, a youth policy has been developed for the younger generation, especially for them to take their place in society, and this policy has been strengthened by a legal basis and is enshrined in our main document, the Constitution of the Republic of Uzbekistan and a number of regulatory documents, as well as a statement of research aimed at ensuring profitability in increasing population entrepreneurship.

Scientific proposals and practical recommendations are given, paying attention to issues such as the current situation and solutions observed in the population, the scientific potential of the population, the situation in education, assistance to the population with poor social status, providing them with modern education in achieving a level of spiritual maturity, and especially providing them with employment.

The article develops recommendations on the application of the proposals and recommendations on the role of banks in increasing population entrepreneurship in the process of compiling reports of JSCB "Mikrokreditbank".

This article examines the benefits of use of business intelligence systems to improve the efficiency of management and control over accounting of production costs at enterprises engaged in the production of products.

This paper applies multivariate econometric modeling methods to evaluate and forecast enterprise asset indicators in the Republic of Uzbekistan. The case study focuses on “Grant Thornton Valuation” LLC, where revenues from privatization serve as the dependent variable. Explanatory variables include the number of contracts, the number of valuation reports, the number of privatized objects, as well as the number of issued certificates and licenses. The model’s reliability was tested using descriptive statistics, correlation analysis, VIF, and ADF tests, followed by forecasting. The results provide practical insights for analyzing enterprise performance and projecting future trends.

This article analyzes the legal foundations, methodology and initial results of implementing the stability rating system for business entities in Uzbekistan. The aim of the study is to explain the essence of the rating system, to identify changes in the assessment criteria and to determine their impact on tax compliance and the stability of the business environment. Methodologically, the research employs descriptive and analytical analysis, a comparative approach based on international experience, diagnostic assessment and digital monitoring techniques. The empirical base relies on the information systems of the State Tax Committee, official statistical data and national regulatory acts. The findings show that, after the introduction of the stability rating, there has been a significant increase in timely tax payments, on-time submission of tax reports, the use of electronic invoices, overall employment and the employment of socially vulnerable groups. Furthermore, the paper substantiates that calculating the rating on the basis of 30-day average scores and introducing new incentive and penalty indicators have enhanced the transparency of the system and expanded the possibilities for selective fiscal management. The author proposes further improvement of the rating system, taking into account sectoral and regional specificities, as well as its more active use in the practices of banks, investors and public procurement.

This research investigates the function of corporate governance in enhancing the application of ESG (Environmental, Social, and Governance) within Uzbekistan’s commercial banking industry. This research employs secondary data from sustainability reports, annual disclosures, and publications by the Central Bank of Uzbekistan and international financial institutions to critically examine the impact of governance structures-such as board independence, gender diversity, and oversight committees-on ESG integration and financial stability. The results show that more and more Uzbek banks are reporting on ESG issues. In 2019, just two banks did this, but by 2024, eight banks will be doing it. Banks with boards that are more independent and diverse show far better ESG performance and financial strength, which is shown by greater returns on assets and fewer loans that are not performing. The paper also points out ongoing problems, such as a lack of ESG knowledge, no standardised reporting standards, and uneven policy implementation. The study finds that corporate governance is both a base and a force behind sustainable finance. To bring Uzbekistan's banking practices in line with global sustainability standards, it calls for a national ESG disclosure standard, more accountability at the board level, and stronger institutional capacity building.

This study investigates the impact of Environmental, Social, and Governance (ESG) disclosure on bank profitability and market value in Uzbekistan an underexplored emerging economy in Central Asia undergoing rapid financial and sustainability reforms. Using a panel dataset of 22 commercial banks from 2015 to 2024, we construct a hand-collected ESG disclosure index through systematic content analysis of annual and sustainability reports, supplemented by financial data from the Central Bank of Uzbekistan. Net profit margin serves as the primary measure of profitability, while Tobin’s Q and market capitalization proxy for market value. Employing fixed effects, random effects, and System Generalized Method of Moments (GMM) estimators to address endogeneity and unobserved heterogeneity, we find that higher ESG disclosure is significantly associated with improved bank profitability. Notably, this relationship is driven almost exclusively by the governance (G) pillar, while environmental (E) and social (S) disclosures show no statistically significant effects highlighting the context-specific materiality of ESG dimensions in transitional economies. Robustness checks, including lagged specifications, sub-sample analyses by ownership type, and alternative ESG measures, confirm the reliability of our findings. The results suggest that in Uzbekistan’s institutional environment characterized by ongoing corporate governance reforms and nascent green finance infrastructure transparency in board oversight, risk management, and anti-corruption mechanisms enhances operational efficiency and stakeholder trust, thereby boosting net margins. Our study contributes to the limited literature on ESG-finance linkages in Central Asia and challenges universalist assumptions about ESG materiality by demonstrating that governance remains the most financially relevant pillar in early-stage reform contexts. The findings carry important implications for regulators, bank managers, and international investors: prioritizing credible governance disclosure offers a strategic pathway to both financial performance and market legitimacy. As Uzbekistan advances its National Strategy for Green Economy Development, this research provides empirical grounding for sequenced, institutionally attuned ESG integration in the banking sector.

Digital marketing has become a key factor that determines the competitiveness and growth of small enterprises across the world. Within Uzbekistan, the phenomenal adoption of digital technologies, the growth of internet penetration, and the growing popularity social media platforms, have fueled a revolutionary change in the marketing landscape. Small and medium-sized enterprises (SMEs) are also increasingly using digital tools to help them promote their products, engage with their customers and expand their market reach. This investigation examines key digital marketing approaches that are used by small businesses in Uzbekistan and assesses their effectiveness in improving business performance. Drawing upon a qualitative methodology, combining the analysis of academic publications, industry reports, digital marketing studies relevant to the Republic of Uzbekistan, the results show that social media marketing, search engine optimisation (SEO), influencer marketing and e-commerce platforms are the most widely used methods among SMEs in the Republic of Uzbekistan. Notwithstanding the ubiquitous use of digital marketing, many small enterprises face challenges related to digital literacy, financial resources, and strategic planning. The study concludes that augmentation of digital competencies, investment in analytics tools as well as development of integrated marketing strategies can play a significant role in boosting SME competitiveness in the Uzbek market.

This article analyzes the regulatory and legal frameworks regulating gender equality and personnel policy in Uzbekistan. The study comprehensively studied international standards, national legislation, civil service reforms, gender-legal expertise, gender audit, personnel reserve and issues of ensuring equal opportunities in leadership positions, and revealed the practical importance of gender equality in public administration and personnel policy based on the Laws of the Republic of Uzbekistan No. О'РГ-562, No. О'РГ-561, No. О'РГ-788, the Strategy for Achieving Gender Equality by 2030, the Decree of the President of the Republic of Uzbekistan No. PF-95 dated June 19, 2025, and the World Bank's reports "Women, Business and the Law 2024" and "Uzbekistan Country Gender Assessment". It also analyzed the views of John Rawls, Max Weber, Amartya Sen, Martha Nussbaum, Anne Phillips and Sylvia Walby, the experience of Sweden, France, Germany and Canada. As a result, gender equality is not only at the level of legal guarantees, but also in the areas of open competition, meritocracy, effectiveness, a reserve of leadership personnel, safe The need to develop it as a management mechanism related to the working environment and institutional monitoring was justified.

In this article, the practical significance of improving the accounting system in Ukraine and the application of the National Accounting System in national accounting, as well as increasing the flow of foreign investments to our economy by using these reports and this issues of developing our economy in Ukraine, as well as the measures of the President of the Republic of Uzbekistan "Improving the accounting system in Ukraine and encouraging its transfer to international standards of financial reporting It is mentioned that the draft of the decision "on" has served as an important basis for the development of the application of IFRS in the economy of our country.