This article discusses the issues of improving the audit of intangible assets (IA) using the example of Asakabank JSCB operating in the banking system of Uzbekistan. The study analyzed software, internet banking platforms, mobile applications, brand value and other intellectual property objects recorded in the bank's balance sheet in accordance with the requirements of IFRS 38 "Intangible Assets" and IFRS 3 "Business Combinations". The main problems encountered in the process of auditing IIA at Asakabank - subjectivity in valuation, insufficient completeness of the legal documents base, discrepancies in depreciation policies - were identified, and proposals and recommendations based on advanced international practices were developed to eliminate them. In particular, measures such as standardizing the valuation methodology, integrating digital technologies into the audit process, improving the skills of auditors and strengthening intellectual property rights were proposed. The results of the study will serve to increase the transparency of the audit of intangible assets at Asakabank JSCB and ensure the reliability of financial statements.

This article analyzes the current practices of accounting for non-financial (intangible) assets in healthcare institutions and proposes scientifically grounded approaches for their improvement. Non-financial assets including medical equipment, software, licenses, and research outcomes significantly impact the quality and efficiency of healthcare services. The absence of standardized methodologies, variation in funding sources, and low automation levels contribute to accounting inconsistencies. In the background of ongoing healthcare reforms in Uzbekistan, this study offers practical recommendations to digitalize accounting processes, improve asset valuation, harmonize accounting policies, and enhance internal control mechanisms.

This article examines the existing problems related to the implementation of the requirements of International Financial Reporting Standards (IFRS) in the process of accounting for current assets of business entities, the causes of these problems, and the directions for their improvement. The study compares current regulatory frameworks, accounting policies, valuation methods, and the requirements of international standards. As a result of the research, proposals were developed to enhance the transparency of current assets accounting, apply accurate and reliable valuation methods, and ensure the fair presentation of financial results

This paper examines the development of global Islamic finance, its role in the global financial system, as well as the main trends and prospects for its development in the coming years. Special attention is given to the analysis of the structure of Islamic financial assets in various countries such as the Gulf States, Southeast Asia, Turkey, and the UK. Data on the volumes of Islamic financial assets for 2021-2024 are presented with forecasts for 2025. The study also includes a comparative analysis of asset structure across categories such as banking products, sukuk, real estate, and project investments. The conclusion draws insights on the further growth and development of Islamic financial instruments and their impact on the stability of the global financial system.

This research examines ways to improve asset performance through bank transformation processes. Banks need to implement transformation processes in order to adapt to economic changes and maintain their competitiveness. The study analyzes the relationship between transformation processes of banks, their efficiency and financial indicators.

The article identifies and evaluates the emergence of financial stability in banks and its specific characteristics. Scientific studies by local and foreign scholars on this category have been examined and systematized. The perspectives of scholars regarding indicators such as capital adequacy and liquidity in ensuring financial stability have been analyzed. Based on the research, scientific conclusions and recommendations have been developed.

Improvement of lease accounting in lessee enterprises on the basis of international financial reporting standards (IFRS) serves to increase financial transparency, clear reflection of assets and liabilities, and increase investment attractiveness. On the basis of IFRS 16 "Lease" standard, the correct reflection of leasing obligations in the balance sheet and the realistic reflection of the financial situation of enterprises were considered.

This article analyzes the performance of Uzbek banks during 2013-2023, focusing on the impact of credit and liquidity risks on financial stability. The results show that an increase in credit risks is a key factor reducing financial stability. Moreover, banks with higher liquid assets are found to be more stable. The study provides scientific foundations and practical recommendations for improving risk management systems in banks.

This article analyzes the ways and methods of creating branding in the tourism sector and examines the methods used to achieve competitive advantages when choosing branding strategies and directions for their formation.

This article explores the applicability of the Risk-Based Capital (RBC) framework to the insurance market of the Republic of Uzbekistan. Drawing upon international best practices, especially the APRA model from Australia, the study empirically assesses the capital structure comprised of premium, claims liability, and asset risks. The analysis revealed the dominant role of insurance-related risks in capital requirements and emphasized the need to transition from rigid normative regulation to a more risk-sensitive and adaptive supervisory approach. The paper provides policy recommendations for a phased implementation of RBC, including the development of a localized model, creation of a national actuarial database, and modernization of regulatory frameworks.

The topic of this paper focuses on the comparison of fixed asset accounting under International Financial Reporting Standards (IFRS) and National Accounting Standards (NAS). Fixed assets are the most important long-term assets that play a key role in the financial position of an organisation. The study examines the main differences in the approaches to recognition, measurement, depreciation and asset retirement accounting between the two systems. Particular attention is paid to the revaluation of fixed assets, depreciation methods, and approaches to accounting for repair and modernisation costs. The paper analyses how different standards affect financial reporting and management decision making, and what key aspects should be considered when moving from one accounting system to another. The study focuses on analysing the flexibility of IFRS and the limitations of NAS, which is important for accountants, financial professionals and managers working in different legal and economic environments.

This study explores the impact of financial metrics, specifically Return on Assets (ROA) and Return on Equity (ROE), on stock values in Islamic banking in Pakistan. Islamic banking in Pakistan lacks empirical research on how financial indicators like ROA and ROE affect stock values, creating a gap in understanding crucial performance metrics for investors. The study adopts a quantitative method, analyzing secondary statistics from the Pakistan Stock Exchange and Meezan Bank websites for the period 2016–2022. Linear regression in EViews is applied to assesses the relationship between ROA, ROE, and stock prices of the Bank. Results of the study indicates that the stock prices are positively influenced by returns and equity, however, impact of return on asset is statistically significant at 10 percent confidence interval.  The study is limited to data from PSB and IMBS, restricting its generalizability to other banks or markets. Study suggests investors should prioritize ROA and ROE metrics when evaluating stocks in Islamic banking, as they are essential for understanding performance and making informed decisions.

This paper analyzes the dynamics of net interest margin (NIM) in commercial banks of Uzbekistan for the period 1999–2023. Net interest margin reflects the efficiency of generating income from interest-bearing assets and is an important indicator for assessing financial stability and profitability. The study examines differences between banks by ownership type, time trends, and the impact of outliers. The results indicate that foreign banks have significantly higher NIM compared to other groups, while state-owned banks demonstrate the lowest efficiency. Furthermore, since 2017, the efficiency of state-owned banks with direct government ownership has increased significantly.

This article develops a multiple econometric model to assess the efficiency of managing state assets in the Republic of Uzbekistan. The dependent variable is the volume of valuation services performed (Y), while the explanatory variables include the number of privatized state assets (X1), the number of certified appraisers (X2), and the initial value of intangible assets (X3). The reliability of the model was verified using descriptive statistics, correlation analysis, VIF and ADF tests. The results demonstrate the significant impact of the selected factors on the volume of valuation services and confirm the model’s applicability for forecasting purposes

This article analyzes the necessity of recognizing environmental assets as separate accounting objects in the construction materials industry. Current accounting practices in Uzbekistan combine environmental investments with general fixed assets, making it difficult to assess their economic effectiveness. The paper proposes introducing sub-accounts 0192 and 0193 within account 0100 to record filtration systems, recycling technologies, and emission-reduction equipment. The proposed model enables the classification, amortization tracking, and performance monitoring of environmental assets, supporting better financial reporting and ESG compliance

This article is devoted to the analysis of the role of commercial banks of the Republic of Uzbekistan in the development of the national economy, in particular, in financing investment projects, increasing the level of employment, and implementing innovative technologies. It highlights the priority areas for the development of the banking system of such strategic documents as the "New Uzbekistan - 2030" program and the Development Strategy for 2022-2026. Also, an in-depth analysis of the main indicators of the banking system of Uzbekistan (assets, loans, capital, and deposits) was conducted. In particular, the differences between state-owned banks and other banks, their market share, and their impact on economic stability are shown based on statistical data. The analysis revealed that state-owned banks have a dominant position in the market, but other banks can compete almost equally in attracting deposits. Information on the lending activities of commercial banks and the volume of non-performing loans (NPL) was also presented, and the risks and effectiveness in this area were assessed

This research examines the influence of environmental risk management (ERM) on the credit portfolio stability of commercial banks in Uzbekistan, utilising secondary data from sustainability reports, regulatory publications, and international financial institutions. The results show that banks with more advanced ERM frameworks, which include environmental screening, green lending, and sustainability governance, have lower non-performing loan (NPL) ratios and better asset quality. On the other hand, banks that don’t use ERM as much are still more vulnerable to environmental and credit risks. The study finds that integrating environmental risks into the banking system in Uzbekistan is necessary to make it more financially stable and in line with global standards for sustainable finance