O‘ZBEKISTON IQTISODIYOTIDAGI ASOSIY VOSITALAR HISOBINING DOLZARB MUAMMOLARI VA YECHIMLARI
Keywords:
fixed assets, accounting, BHMS, AI, blockchain.Abstract
This article analyzes the contemporary challenges in fixed assets accounting in the Republic of Uzbekistan, approaches to addressing them, and innovations based on artificial intelligence (AI) and blockchain technologies. The issues examined are grounded in the 5th National Accounting Standard (BHMS) “Fixed Assets,” which entered into force on January 1, 2025, and provide practical recommendations for enterprises. The research draws on national and international experience, emphasizing the importance of improving accounting in the context of economic modernization.
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References
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