Илғор иқтисодиёт ва педагогик технологиялар Volume 2 Issue 3 (2025) · pp. 492-496
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
Abstract
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.
currency rateexchange differenceaccountingIFRS 21digitalizationвалютный курскурсовые разницыбухгалтерский учетМСФО 21цифровизация
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