CHALLENGES OF ACCOUNTING AT THE CURRENT STAGE OF ECONOMIC DEVELOPMENT IN UZBEKISTAN

Authors

  • Saidakbarov Khusniddin Abdisalomovich Acting Associate Professor of the Department of Accounting at Tashkent State University of Economics

DOI:

https://doi.org/10.55640/

Keywords:

clearing operations, crypto-exchange, blocking, bitcoin, altcom, mining and forging, letter of credit, hash-sums, financial reporting, cash method, accrual method, international financial reporting standards, international finance, national accounting standards, international accounting standards accounting.

Abstract

The article reveals issues related to emerging key accounting problems in Uzbekistan, such as accounting in the digital economy in the context of cryptocurrency use, transition to IFRS, organizational accounting issues, and training of qualified personnel.

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References

1.Law of the Republic of Uzbekistan "On Accounting" 2016

2.April 13.

3.PP-3832, dated July 3, 2018. "On measures to develop the digital economy in the Republic of Uzbekistan"

4.NSBU No. 21 "Plan of Accounts of Accounting for Financial and Economic Activities of Economic Entities and Instructions for its Application" of the Ministry of Finance of the Republic of Uzbekistan dated September 9, 2002, No. 103.

5.Resolution of the President of the Republic of Uzbekistan dated September 19, 2018, "On measures to further develop auditing activities in the Republic of Uzbekistan."

6.Alexey Lagutenkov Cryptocurrency. Rules of Application // Science and Life. - 2018. - No. 2. - Б. 22-26.

7.Riss V. I. On the Question of Collective Currencies or Private Money // Economics, Management, and Law: An Innovative Solution to Problems. - 2017. — P. 21-23.

8.This is Huge: Gold 2.0 — Can code and competition build a better Bitcoin?, New Bitcoin World, 26-05-2013

9.https://ru.wikipedia.org/wiki/Cryptocurrency

10.www.gov.uz

11.www.lex.uz

12.www.mf.uz

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Published

2026-06-10

Issue

Vol. 5 No. 6 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

CHALLENGES OF ACCOUNTING AT THE CURRENT STAGE OF ECONOMIC DEVELOPMENT IN UZBEKISTAN. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(6), 573-581. https://doi.org/10.55640/

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