This article analyzes the theoretical issues of long-term assets in the field of accounting. In various approaches, such assets in regulatory documents are presented as resources acquired by enterprises for shares, bonuses or long-term exploitation. Also, long-term financial investments and assets recognized as investment property are considered one of the effective directions of capital allocation in the future. Therefore, it is urgent to reconsider the classification and characteristics of long-term assets.

This study explores how Islamic finance can be effectively introduced in non-Islamic economies, with a focus on Uzbekistan’s legal and economic environment. Through examining global models such as dual banking, hybrid systems, regulatory sandboxes, and institutional frameworks couple with case studies from the UK, Malaysia, Bahrain, Singapore, and Nigeria, the research highlights how diverse jurisdictions have adapted to Shariah-compliant finance. Using a qualitative methodology, it emphasizes the need for regulatory innovation and alignment with Islamic principles. The study offers policy recommendations to support inclusive, ethical, and sustainable financial development, positioning Islamic finance as a strategic tool for economic diversification in Uzbekistan.

The article analyzes the rating systems introduced in our Republic in various areas. It also identifies the specific features of rating systems and reflects their features in determining the customs rating of foreign trade activities of business entities. It also touches upon the principles that should be taken into account when implementing the rating system, and lists important principles. In addition, attention is paid to the importance of using digital technologies and integrating them with other relevant organizations in calculating rating points, and relevant proposals and recommendations are developed.

This article considers issues such as improving the efficiency of management processes, raising the quality and competitiveness of education, and introducing innovative approaches. Against the background of globalization and digitization of the educational system, new strategic goals are emerging in front of educational institutions, which require optimization of management processes. The article also provides insights into the broader reform of this industry and several management systems.

This article examines the possibilities and problems of introducing Islamic securities to the financial market of Uzbekistan. Sharia-compliant Islamic securities are an alternative to traditional financial instruments and have been successfully introduced in various global markets. This study analyzes the feasibility of such implementation in Uzbekistan, taking into account the specific economic, cultural and regulatory environment of the country. The research emphasizes the importance of improving the existing legal framework and developing the financial infrastructure. By solving the existing problems, Uzbekistan can benefit from the introduction of Islamic securities, which will lead to a more inclusive and diversified financial market.

This article pays special attention to the performance of each manager and employee working in the civil service in Uzbekistan, and also emphasizes the need to organize the work of a civil servant based on these principles.

The article examines the literature on Islamic banking, its impact on economic growth, its differences with traditional banks, and the principles of operation, and their results are presented. Problems and solutions for the establishment of Islamic banks in the development of the national economy of Uzbekistan were given.