Digitalization of foreign exchange difference accounting: challenges and prospects in emerging economies

Pulatov Sirojbek, Misirov Kamoldin

Innovation science and technologiy · 2025-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarPulatov Sirojbek, Misirov Kamoldin
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2025-10-01
Jild1
Son10
Betlar41-46
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.17448952
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.17448952 · Maqolaning asl sahifasi

Kalit so‘zlar

foreign exchange rate, exchange differences, digitalization, IFRS 21, blockchain, artifcial intelligence, accounting, Uzbekistan.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAPulatov Sirojbek, & Misirov Kamoldin (2025). DIGITALIZATION OF FOREIGN EXCHANGE DIFFERENCE ACCOUNTING: CHALLENGES AND PROSPECTS IN EMERGING ECONOMIES. Innovation science and technologiy, 1(10), 41-46. https://doi.org/10.5281/zenodo.17448952
GOST (OAK)Pulatov Sirojbek, Misirov Kamoldin DIGITALIZATION OF FOREIGN EXCHANGE DIFFERENCE ACCOUNTING: CHALLENGES AND PROSPECTS IN EMERGING ECONOMIES // Innovation science and technologiy. – 2025. – T. 1, № 10. – P. 41-46. – DOI: 10.5281/zenodo.17448952.
MLAPulatov Sirojbek, and Misirov Kamoldin. “DIGITALIZATION OF FOREIGN EXCHANGE DIFFERENCE ACCOUNTING: CHALLENGES AND PROSPECTS IN EMERGING ECONOMIES.” Innovation science and technologiy, 1(10), 41-46, 2025. https://doi.org/10.5281/zenodo.17448952
ChicagoPulatov Sirojbek, and Misirov Kamoldin. “DIGITALIZATION OF FOREIGN EXCHANGE DIFFERENCE ACCOUNTING: CHALLENGES AND PROSPECTS IN EMERGING ECONOMIES.” Innovation science and technologiy, 1(10), 41-46 (2025). https://doi.org/10.5281/zenodo.17448952
HarvardPulatov Sirojbek, and Misirov Kamoldin (2025) ‘DIGITALIZATION OF FOREIGN EXCHANGE DIFFERENCE ACCOUNTING: CHALLENGES AND PROSPECTS IN EMERGING ECONOMIES’, Innovation science and technologiy, 1(10), 41-46. https://doi.org/10.5281/zenodo.17448952
BibTeX
@article{pulatovsirojbek2025,
  title = {DIGITALIZATION OF FOREIGN EXCHANGE DIFFERENCE ACCOUNTING: CHALLENGES AND PROSPECTS IN EMERGING ECONOMIES},
  author = {Pulatov Sirojbek and Misirov Kamoldin},
  journal = {Innovation science and technologiy},
  year = {2025},
  volume = {1},
  number = {10},
  pages = {41-46},
  doi = {10.5281/zenodo.17448952},
  url = {https://doi.org/10.5281/zenodo.17448952}
}

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