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 issues of establishing a competitive environment in the public procurement system. It examines Uzbekistan’s legal framework, the role of electronic procurement platforms, and digitalization processes aimed at improving transparency and efficiency in tender procedures. The paper also explores existing challenges, such as non-transparent procurement, affiliated companies, and lack of open data. Based on international experience, the study proposes practical recommendations, including the use of blockchain, automated evaluation technologies, and the strengthening of public monitoring.

This article examines changes in economic diplomacy depending on the level of development of the country. This is due to the fact that developed and developing countries pursue different goals not only at different stages of economic development, but also in the global economic and political arena. In other words, proposals and recommendations are made based on the fact that different tasks within the framework of one goal (increasing competitiveness in the world market) require the use of different diplomatic instruments.

This article analyzes the state of investment-construction processes in Samarkand region, existing problems and ways to solve them. Based on the measures taken in the region for urbanization, modernization of infrastructure and expansion of industrial zones, priority areas for improving the investment climate are identified. Also, based on foreign experience, the possibilities of introducing modern construction management mechanisms, strengthening public-private partnerships and increasing efficiency through the widespread use of digital technologies are substantiated.

This article explores the role of insurance in providing economic support to small and medium-sized enterprises (SMEs). The author highlights the importance of insurance mechanisms in risk management, ensuring financial stability, and improving the investment environment for SMEs. The paper also analyzes the current state of the insurance sector in Uzbekistan, identifies key challenges, and proposes measures for its further development. The article offers practical and research-based recommendations to strengthen insurance protection for small businesses.

The country is gradually implementing comprehensive measures to develop tourism as one of the strategic sectors that will diversify the national economy, accelerate the development of regions, create new jobs, increase the income and living standards of the population, and increase the country's investment attractiveness.

This article analyzes the indicators that affect the tax potential of the region in the formation of local budget revenues. The system of budgetary and tax policy measures to increase local budget revenues, tax collection mechanisms, the ability of regions to pay taxes, and the relationships that occur in the process of increasing and collecting taxes are highlighted based on foreign experience.

Institutional and legal reforms aimed at increasing financial transparency in the Republic of Uzbekistan are analyzed. In recent years, the country has been implementing a number of measures to ensure the openness of public finances, strengthen citizen participation in the budget process, and increase transparency by digitizing the tax and expenditure system. This study assesses the main directions of these reforms, their effectiveness, and compliance with international standards (for example, the IMF's fiscal transparency criteria, PEFA indicators).

The article analyzes current issues related to the standard of living of the population, as well as the dynamics of its income. Attention will also be paid to the measures being implemented within the framework of the strategy "Uzbekistan - 2030" and current tasks aimed at improving the material and spiritual well-being of the population. In turn, directions for further development will be discussed in terms of developing mechanisms for material support for low-income groups of the population.

The article discusses the importance of implementing transformation processes in Uzbekistan’s commercial banks under globalization and competitive conditions, as well as their future prospects. The study highlights the necessary changes for the successful operation of commercial banks in modern economic conditions, their ways of increasing competitiveness, and integrating into the global financial system. The article explores the challenges faced by Uzbekistan's banking system in the transformation process and examines the social, economic, and technological factors influencing this process. Recommendations are proposed for introducing new technologies, developing digital banking services, and ensuring the financial stability of banks. Furthermore, the future prospects of Uzbekistan's commercial banks in the context of global competition are analyzed, with measures proposed for strengthening the financial stability of the country's banking system.