This article examines the digitalization of foreign exchange difference accounting in emerging economies,with a special focus on Uzbekistan. Exchange rate volatility increasingly influences fnancial reporting accuracy,business decision-making, and overall economic stability. Using a combination of comparative analysis, case study,and statistical evaluation, the study compares international best practices with Uzbekistan’s current situation. The caseof Windermere Pro LLC demonstrates how manual accounting processes and delayed recognition of exchange ratedifferences distort fnancial outcomes, while blockchain- and AI-based simulations signifcantly improve transparency,accuracy, and efciency. The fndings show that digitalization reduces operational risks, enhances compliance with IFRS,and strengthens risk management systems. The research contributes to the literature by integrating digital technologiesinto the conceptual framework of foreign exchange difference accounting and provides practical recommendations forenterprises and policymakers in emerging markets.
| Mualliflar | Pulatov Sirojbek, Misirov Kamoldin |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2025-10-01 |
| Jild | 1 |
| Son | 10 |
| Betlar | 41-46 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.17448952 |
DOI: 10.5281/zenodo.17448952 · Maqolaning asl sahifasi
foreign exchange rate, exchange differences, digitalization, IFRS 21, blockchain, artifcial intelligence, accounting, Uzbekistan.
В данной статье рассматривается роль социально-демографических факторов в обеспеченииэкономической безопасности страны, представлены теоретические взгляды и сравнительный анализдемографических статистических данных в…
Maqola xorijiy mamlakatlarning korporativ boshqaruv hamda innovatsion rivojlanish modellarini qiyosiytahlil qilishga bag‘ishlangan. Tadqiqotning maqsadi — turli davlatlarda qo‘llaniladigan boshqaruv tizimlarining…
Ensuring sustainable employment and improving employment management are essential components ofUzbekistan’s socio-economic development strategy. This study examines the current state of employment in the…
In the modern economy, innovative technologies — particularly educational technologies (EdTech), artifcialintelligence (AI), virtual and augmented reality (VR/AR), cloud computing, and distance learning platforms…
The development of investment-driven employment growth is of special signifcance to the realization ofsustainable economic development. This study aims to develop a comprehensive econometric framework to evaluatethe…
The article proposes an integrative methodological approach that combines multi-criteria key performanceindicators and scenario modeling methods for a more flexible, sustainable and adaptive assessment of regional…
Mazkur maqolada turizm sohasida innovatsion faollikni oshirishning nazariy asoslari, xalqaro tajribalar vaO‘zbekiston sharoitidagi ustuvor strategik yo‘nalishlar yoritilgan. Turizmda raqamlashtirish, diversifkatsiya…
This article provides a comprehensive analysis of the development of political relations between Azerbaijan andUzbekistan from the dissolution of the Soviet Union to the present day. It examines the stages of…
Ushbu maqolada iqtisodiyotda davlat ishtirokini qisqartirish orqali xususiy sektor rolini oshirish jarayonlarinazariy va amaliy jihatdan tahlil qilingan. Jahon tajribasi va O‘zbekiston amaliyoti misolida xususiy…
Medicinal plant processing represents a strategically important sector that contributes to healthcare, economicgrowth, and rural development through the production of pharmaceuticals, nutraceuticals, cosmetics, and…