PROBLEMS AND SOLUTIONS OF DIGITALIZATION IN ACCOUNTING FOR FOREIGN EXCHANGE DIFFERENCES IN THE CONTEXT OF UZBEKISTAN
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp492-496Abstract
This article analyzes the current challenges in accounting for foreign exchange differences in Uzbekistan and presents practical and methodological solutions based on digital transformation. The study emphasizes the importance of automating exchange rate updates, developing a methodology aligned with IFRS 21, and implementing an AI-based monitoring system to enhance accuracy, transparency, and compliance in financial reporting.
Keywords:
currency rate exchange difference accounting IFRS 21 digitalizationReferences
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