The article reflects on the current state of real estate valuation in Uzbekistan and its development prospects. In particular, the role of real estate valuation in the services market, a comparative description of scientific and theoretical approaches to property valuation, characteristics of real estate objects, classification of real estate markets, and mechanisms related to the regulation of valuation activities are considered.

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 addresses the complexities inherent in real estate taxation systems. It highlights the lack of clearly defined priority areas in methods for calculating property taxes. The primary forms of taxation identified include ad valorem tax (based on property value), area-based tax, and income tax derived from real estate. Despite the diversity of these forms, there is a global trend toward ensuring fairness, transparency, and user-friendliness in the development of real estate tax systems. In this context, the integration of artificial intelligence and Automated Valuation Models (AVM) is becoming increasingly significant. The main objective of the paper is to analyze the fundamental elements of the real estate taxation system and to substantiate the crucial role of the property appraiser in ensuring consistency and equity within the taxing process. The research findings demonstrate that real estate taxation is a system composed of interconnected and complementary elements. Furthermore, the study scientifically justifies which specific stages of the taxable value determination process should be directly conducted by professional appraisers.

The article examines the issues of real estate taxation, its features, scientists who conducted research in this area, the legal basis for real estate taxation, the proposed methodology for indexing cadastral value, approaches to assessing cadastral value in real estate taxation, as well as the experience of foreign countries in setting real estate tax rates

The article discusses the issues of accounting for real estate objects. The use of international financial reporting standards in organizing accounting for real estate objects is shown.

The article discusses the theoretical issues of the audit of real estate in the digital economy. The prospects for the use of artificial intelligence and new technologies in the practice of auditing real estate are shown