Problems and solutions of digitalization in accounting for foreign exchange differences in the context of Uzbekistan

Misrov , Kamoliddin, Pulatov , Sirozhbek, Мисиров , Камолиддин, Полатов , Сирожбек, Misrov , Kamoliddin, Po‘latov , Sirojbek

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarMisrov , Kamoliddin, Pulatov , Sirozhbek, Мисиров , Камолиддин, Полатов , Сирожбек, Misrov , Kamoliddin, Po‘latov , Sirojbek
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2025-06-17
Jild2
Son3
Betlar492-496
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2025-vol2-iss3-pp492-496
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2025-vol2-iss3-pp492-496 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMisrov , Kamoliddin, Pulatov , Sirozhbek, Мисиров , Камолиддин, Полатов , Сирожбек, Misrov , Kamoliddin, & Po‘latov , Sirojbek (2025). PROBLEMS AND SOLUTIONS OF DIGITALIZATION IN ACCOUNTING FOR FOREIGN EXCHANGE DIFFERENCES IN THE CONTEXT OF UZBEKISTAN. Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 492-496. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp492-496
GOST (OAK)Misrov , Kamoliddin va b. PROBLEMS AND SOLUTIONS OF DIGITALIZATION IN ACCOUNTING FOR FOREIGN EXCHANGE DIFFERENCES IN THE CONTEXT OF UZBEKISTAN // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 3. – P. 492-496. – DOI: 10.60078/3060-4842-2025-vol2-iss3-pp492-496.
MLAMisrov , Kamoliddin, Pulatov , Sirozhbek, Мисиров , Камолиддин, Полатов , Сирожбек, Misrov , Kamoliddin, and Po‘latov , Sirojbek. “PROBLEMS AND SOLUTIONS OF DIGITALIZATION IN ACCOUNTING FOR FOREIGN EXCHANGE DIFFERENCES IN THE CONTEXT OF UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 492-496, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp492-496
ChicagoMisrov , Kamoliddin, Pulatov , Sirozhbek, Мисиров , Камолиддин, Полатов , Сирожбек, Misrov , Kamoliddin, and Po‘latov , Sirojbek. “PROBLEMS AND SOLUTIONS OF DIGITALIZATION IN ACCOUNTING FOR FOREIGN EXCHANGE DIFFERENCES IN THE CONTEXT OF UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 492-496 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp492-496
HarvardMisrov , Kamoliddin, Pulatov , Sirozhbek, Мисиров , Камолиддин, Полатов , Сирожбек, Misrov , Kamoliddin, and Po‘latov , Sirojbek (2025) ‘PROBLEMS AND SOLUTIONS OF DIGITALIZATION IN ACCOUNTING FOR FOREIGN EXCHANGE DIFFERENCES IN THE CONTEXT OF UZBEKISTAN’, Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 492-496. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp492-496
BibTeX
@article{misrovkamoliddin2025,
  title = {PROBLEMS AND SOLUTIONS OF DIGITALIZATION IN ACCOUNTING FOR FOREIGN EXCHANGE DIFFERENCES IN THE CONTEXT OF UZBEKISTAN},
  author = {Misrov , Kamoliddin and Pulatov , Sirozhbek and Мисиров , Камолиддин and Полатов , Сирожбек and Misrov , Kamoliddin and Po‘latov , Sirojbek},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2025},
  volume = {2},
  number = {3},
  pages = {492-496},
  doi = {10.60078/3060-4842-2025-vol2-iss3-pp492-496},
  url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp492-496}
}

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