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.
| Mualliflar | Misrov , Kamoliddin, Pulatov , Sirozhbek, Мисиров , Камолиддин, Полатов , Сирожбек, Misrov , Kamoliddin, Po‘latov , Sirojbek |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2025-06-17 |
| Jild | 2 |
| Son | 3 |
| Betlar | 492-496 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2025-vol2-iss3-pp492-496 |
DOI: 10.60078/3060-4842-2025-vol2-iss3-pp492-496 · Maqolaning asl sahifasi
currency rate, exchange difference, accounting, IFRS 21, digitalization, валютный курс, курсовые разницы, бухгалтерский учет, МСФО 21, цифровизация, valyuta kursi, kurs farqi, buxgalteriya hisobi, BHXS 21, raqamlashtirish
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