Isomiddinova Diyorahon Nodirjon qizi, Master`s Degree Student, In the Tourism and Hospitality Faculty, at Tashkent State University of Economics, Tashkent, Uzbekistan. Email: d.isamiddinova@mail.ru ORCID kodi 0009-0003-9920-1725 Abstract. The transition toward sustainable development has significantly transformed the tourism industry, particularly through Read More …
Month: February 2026
ANALYSIS OF THE MAIN INDICATORS OF THE REPORT ON CASH FLOWS
Kasimova Nilufarkhan Chinberdiyevna Assistant teacher Andijan faculty Tashkent State University of Economics E-mail:qosimovanilufar228@gmail.com ORCID:0009-0003-5741-0852 Abstract: this article will consider the analysis of the main indicators of the report of the enterprise on cash flows, its significance and its role in Read More …
Enhancing accounting of liabilities in insurance companies based on international standards
Khaliqnazarova Gulnaz Jalgasbay qizi PhD student of Tashkent State University of Economics xaliqnazarovagulnazz@gmail.com ORCID:0009-0002-0877-015Х Abstract. This study examines the development of liability accounting in insurance companies based on international financial reporting standards, particularly IFRS 17, with reference to Uzbekistan’s regulatory Read More …
THEORETICAL FOUNDATIONS OF COST ACCOUNTING AND AUDIT SYSTEM AND THEIR IMPORTANCE IN MANAGEMENT
Yo‘lchiyev Oybek Ulug‘bek o‘g‘li Doctoral student of Tashkent State University of Economics o.yulchiev@tsue.uz ORCID: 0009-0007-5019-1211 Abstract This article analyzes the theoretical foundations of the cost accounting and audit system and their significance in managing the activities of business entities. The Read More …
THE IMPORTANCE OF AUDIT IN BANKING
Academic Supervisor: Nargiza Shukhratovna Abdieva Professor, Department of Audit, TSUE Email: n.abdieva@tsue.uz ORCID: 0000-0001-9301-6156 Sevinch Bekhzod Qizi Jurakulova Student, BIA-22/23, TSUE Email: sevinchjurakulova2006@gmail.com Abstract: The article examines the role of audit in the activities of banks, its significance in their Read More …
DIGITALIZATION OF PUBLIC PROCUREMENT IN UZBEKISTAN: ENHANCING TRANSPARENCY, EFFICIENCY, AND ANTI-CORRUPTION EFFORTS
Rejabbaev S. U. lecturer of finance and financial technologies department, TSUE ORCID:0000-0002-4786-6149 s.rejabbaev@tsue.uz Valieva O. O. senior lecture of “Accounting” department, ISFT ORCID:0009‐0005‐0968‐4212 moonlight210686@gmail.com Yusupov U.M. student, TSUE, umidyusupov1905@gmail.com Abstract Public procurement represents a major component of government expenditure worldwide, Read More …
ISSUES OF IMPROVING THE ACCOUNTING METHODOLOGY FOR DEFERRED TAX LIABILITIES IN UZBEKISTAN
Obidkhonov Khumoyun Khamidkhon ugli Assistant of the “Financial Analysis” Department at Tashkent State University of Economics Е-mаil: xumoy4@gmail.com ORCID: 0009-0008-8498-1243 Abstract. This article presents a scientific investigation of the methodology for reflecting tax liabilities in accounting practices in the Republic Read More …
PROBLEMS IN MANAGING CREDIT RISK IN COMMERCIAL BANKS AND MODERN APPROACHES TO THEIR MITIGATION
Karimov Shohruh Boydulla o‘g‘li Independent Researcher, Tashkent State University of Economics Tashkent, Uzbekistan. E-mail: shohruhkarimov51@gmail.com ORCID:0009-0009-5675-1181 Abstract. This article provides a systematic analysis of pressing issues in the practice of bank risk assessment and management. The study focuses primarily on Read More …
IMPORTANT ISSUES OF THE ORGANIZATION OF THE OPERATIONAL ACTIVITY ACCOUNT
Mamatov Khabibulla Mamatovich– Senior Lecturer Department Audit of Tashkent State University of Economics e-mail: xabibulla_1962@gmail.com ORCID:0009-0005-8510-366X Abstract.In the context of further innovative development of the economy, the number of economic entities conducting foreign trade operations and companies attracting foreign investments Read More …
CURRENT STATE OF ASSESSING THE CREDITWORTHINESS OF CORPORATE CLIENTS IN UZBEKISTAN’S BANKING SECTOR: PROBLEMS AND LIMITATIONS
Bekhzod Yusupov Independent applicant, Jizzakh, Republic of Uzbekistan E-mail: bekzod130@gmail.com ORCID: 0009-0007-4178-930X Abstract: This article examines the current state of corporate creditworthiness assessment in the banking sector of the Republic of Uzbekistan. Key limitations of existing approaches are identified, including Read More …