In this article, the issues of justifying the methodological aspects of the application of the IAS "Agriculture" in fisheries are covered. In particular, in relation to biological assets in fisheries, the rules for their recognition have been formulated based on the general rules of the IAS No. 41 "Agriculture"; directions for improving production cost accounting and product costing in fisheries in accordance with IAS No. 41 are indicated, and biological assets and products derived from them are categorized. Also, the use of international experience in the evaluation and accounting of fishery products made it possible to meet the requirements of the IAS and to integrate (harmonize) with the international community.

The paper discusses the harmonization of the current rules of the 7th National Accounting Standard (NAS) “Intangible Assets” with the requirements of International Financial Reporting Standards (IFRS). Scientific proposals and recommendations are provided for introducing amendments and additions to the relevant provisions of the NAS. As a result, the compliance of the current 7th NAS “Intangible Assets” with IFRS requirements is ensured, creating opportunities for their practical application in enterprises.

This article investigates the theoretical foundations of intangible asset accounting in public healthcare institutions and examines their economic and social significance under digital transformation. The research reveals that intangible assets — including electronic medical records, health information systems, licenses, clinical protocols, medical databases, and intellectual resources have become the main drivers of service efficiency and organizational performance in healthcare institutions. An Integrated Assessment Index (IAI) model is developed based on five indicators: value of information systems, clinical licenses, medical database value, efficiency of electronic services, and intellectual capacity. The findings demonstrate that relying solely on financial indicators to assess intangible assets is insufficient, and a multidimensional approach that incorporates social benefits and service performance must be applied. The results provide practical implications for improving accounting policies, enhancing funding efficiency, and strategically managing intellectual resources within the digital economy environment of the healthcare sector.

This study examines the impact of the relationship between bank assets and liabilities on bank profitability, highlighting the critical role of effective asset-liability management in financial performance. Banks generate income primarily through interest earned on assets such as loans and investments, while liabilities, including deposits and borrowings, represent the cost of funds. The balance between these two elements determines net interest income (NII) and net interest margin (NIM), both key indicators of profitability. Factors such as interest rate spreads, asset quality, maturity mismatches, and liquidity management significantly influence the bank’s profitability. A well-managed asset-liability mix enhances income stability and reduces risks associated with interest rate fluctuations and liquidity constraints. Conversely, poor management can lead to reduced margins, increased risk exposure, and potential financial instability. Understanding and optimizing the interplay between assets and liabilities is essential for banks to maximize profitability, manage risks, and sustain long-term growth in a competitive and regulated environment. From this point of view, in this article, I tried to reveal the importance of the net interest margin in increasing the profitability of the bank, as well as the state of management of bank assets and liabilities in the banking system of the Republic of Uzbekistan and its effect on the efficiency of the banking system.

The article is aimed at increasing the efficiency and strengthening the financial stability of commercial banks of Uzbekistan, analyzing the main factors influencing the return on assets (ROA) indicator. Based on data from the Central Bank, the growth of the loan portfolio and the increase in the share of loans from individuals were analyzed. The article substantiates the need for strict management of credit risks, optimization of interest margins, optimization of operating expenses through digital technologies, and strategic diversification of assets through securities as the main drivers of increasing operational efficiency.

The article is devoted to the consideration of the problems arising in the process of globalization and experienced in adjusting the National Accounting Standards (NAS) in Uzbekistan, including the standard related to intangible assets, in compliance with the International Financial Reporting Standards (IFRS), as well as the solutions proposed thereof. Herewith the author proposes the recommendations worked out for recognition of intangible assets, assessment of book value, the method of calculating amortization, revaluation model, the order of disclosure of information on intangible assets in the financial statements in accordance with international standards (IFRS 38). Moreover, there some considerations on the revaluation model of intangible assets to assess their impact on initial value, amortization, long-term and total assets.

The article is devoted to the study of the legal regulation of the market of digital assets and cryptocurrencies, which is one of the most relevant and dynamically developing areas of modern law and economics. The work examines the main approaches to the regulation of digital assets in various countries, analyzes the advantages and disadvantages of existing legal norms and proposals for their improvement. Based on the analysis, recommendations are proposed for the formation of an effective legal framework that can ensure the stable development of the market for digital assets and cryptocurrencies, while minimizing potential risks.

In this article, the improvement of the audit of long-term assets based on international standards serves to increase the accuracy and transparency of financial statements. Within this topic, long-term asset valuation methods, principles of accounting for their depreciation, and verification processes in accordance with international auditing standards are analyzed. A standardized approach helps provide reliable information for investors and stakeholders while increasing the efficiency of the audit process.

This article examines the issues of accounting for financial assets and financial liabilities in higher education institutions. Based on the requirements of the Budget Accounting Standard No-2 of the Republic of Uzbekistan, the current procedures for accounting tuition fee revenues, settlements with students, receivables and payables, as well as financial obligations are analyzed. The study identifies practical problems faced by higher education institutions, including financial losses related to bank commission fees and inconsistencies in data between the billing and UzASBO systems. In order to address these issues, proposals have been developed to improve the mechanism for covering bank commissions, establish a unified payment platform, integrate information systems, and strengthen internal control and audit mechanisms.

This paper analyzes the structure of assets that ensure the stability of commercial banks and the factors affecting them using econometric methods. The main purpose of the study was to study such factors as the quality of banks' assets, liquidity indicators, the structure of the loan portfolio, as well as external economic factors. The results obtained using econometrics methods help commercial banks make important decisions to improve their sustainability. The practical significance of the research lies in the fact that it serves as a methodological basis for the formation of strategies aimed at the development of banking activities.

This article analyzes the return on assets (ROA) indicator in determining the efficiency of commercial banks in Uzbekistan. Bank efficiency is important for the stability of the financial system and economic growth. The study analyzed the activities of commercial banks in the country in 1999-2023 based on statistical data, and also examined the differences in efficiency levels depending on the type of ownership of banks. Although the ROA of state-owned banks was low compared to private and foreign banks, private banks showed the highest level of efficiency. In addition, it was noted that the instability of banking activities and the impact of the pandemic negatively affected efficiency. The results of the study make it possible to offer practical recommendations for improving the activities of commercial banks and the efficient use of resources.

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.

Ensuring the quality of asset portfolios of commercial banks, the need to ensure their financial stability and liquidity is considered one of the current issues. In this scientific article, an attempt was made to develop a scientific proposal and practical recommendations on ways to increase the efficiency of the assets of commercial banks.

The Islamic finance industry resiliently grew by 17% in 2021, reaching nearly US$4 trillion in total assets. The growth was evident across sectors including Islamic banking, Sukuk, Islamic funds, and other financial institutions. Notably, Islamic banking, comprising 70% of assets, expanded due to government support, operational efficiency, and strong demand. Net income surged by 290%, while average return on assets also increased. The rise of fully digital Islamic banks globally and responses to the LIBOR transition, such as Malaysia's MYOR-i and Oman's Islamic money market instruments, highlighted industry innovation. Efforts to enhance sustainability, governance, knowledge, and awareness through the Islamic Finance Development Indicator (IFDI) underscore industry progress, positioning Islamic finance for continued growth and innovation.

In the article, the structure of assets in commercial banks and their grouping, the reasons for the emergence of problem assets and the internal and external factors affecting their emergence, based on their analysis, are studied. Also, the signs that lead to acceptable loans in the lending process of banks are also covered.

The Islamic finance industry resiliently grew by 17% in 2021, reaching nearly US$4 trillion in total assets. The growth was evident across sectors including Islamic banking, Sukuk, Islamic funds, and other financial institutions. Notably, Islamic banking, comprising 70% of assets, expanded due to government support, operational efficiency, and strong demand. Net income surged by 290%, while average return on assets also increased. The rise of fully digital Islamic banks globally and responses to the LIBOR transition, such as Malaysia's MYOR-i and Oman's Islamic money market instruments, highlighted industry innovation. Efforts to enhance sustainability, governance, knowledge, and awareness through the Islamic Finance Development Indicator (IFDI) underscore industry progress, positioning Islamic finance for continued growth and innovation.

This article analyzes the directions of increasing economic efficiency by transforming Joint Stock Companies. The indicators of economic efficiency were explained by the growth of bank assets, population deposits and loan investments

The scientific article highlights the theoretical foundations of the effectiveness of state financial control conducted in budgetary organizations. Data on the distribution of funds coming from the budget by region, budget audit, budget control and expertise were touched upon. In addition, a number of financial audits have been conducted and analyzed.

This article carried out scientific and theoretical views of foreign and domestic scientists on the development of banking activities as a result of factors of formation of digital assets, improving the circulation of digital assets, scientific and theoretical analysis of data on the management of digital assets in commercial banks.

The article considers marketing strategy issues in improving and developing appraisal activities. The essence of marketing in the appraisal services market is revealed. The main task of the marketing strategy for the development of appraisal activities is formulated to satisfy the components of the concept of modern marketing of the appraisal services market development. The main factors for improving appraisal activities are formulated. The main components of asset promotion from sellers to buyers and their relationship with appraisal services are shown. The ways of improving advertising activities in the appraisal services market are shown.

This article discusses the content and importance of inventory in agricultural enterprises. The main stages, methods and rules for conducting inventory were also studied, proposals and recommendations were developed.

The article examines the essence of digital assets and their types, the role of the development of digital technologies, analyzes the main advantages and risks associated with the introduction of digital assets into circulation, draws conclusions and proposals for the effective development of the banking system in the context of further digitalization of the economy.

This article is dedicated to the financial analysis of Uzbekistan's banking sector, examining its current state, identifying challenges and shortcomings. The economic efficiency of banks in Uzbekistan is analyzed using examples of both state-owned and private financial institutions. The study explores the dominant market position of major state-owned banks, their share of assets and liabilities, as well as profitability indicators. Key issues and deficiencies hindering the development of the banking sector are also analyzed.

For many companies, goodwill is the most significant asset, for which such concepts as identifiability and isolation are not typical. Goodwill simplifies asset manipulation, but at the same time, neither many accountants nor the management of these companies know how to accurately and correctly evaluate goodwill, since its real value is formed when the organization is sold. But goodwill evaluation is necessary, and goodwill can be evaluated in various ways. The article considers the main methods of goodwill evaluation, suggests ways to improve them and develops its own method for evaluating goodwill.

This article defines the conditions for the formation of a system for the development of innovations in industrial enterprises: recruitment of qualified personnel, study of the latest developments, protection of one’s own inventions, patent purity of manufactured products, assessment of the value of intangible assets and test marketing. In addition, enterprises are expected to cooperate with other market participants, due to the need to obtain new ideas, knowledge and qualified specialists. Such cooperation can be implemented within the framework of the well-known chain “science - personnel - production”.