Central Asian Journal of Economics and Management

THE IMPACT OF DYNAMIC PRICING ON UZBEKISTAN’S ECONOMY

2025-06-06T20:46:51+05:00

Dynamic pricing aims to enhance profit stability by adjusting prices in real time based on market demand and customer behavior. The implementation of a dynamic pricing strategy in the context of Uzbekistan’s economic market reforms is examined. The study explores the opportunities and challenges of dynamic pricing through the analysis of global literature and local case studies. It analyzes the impact of dynamic pricing in the fields of e-commerce, tourism, and transportation. Recommendations are also provided regarding transparent pricing policies and investments in technology.

MOLIYAVIY HISOBOTLARNI TAQDIM ETISHNING KONSEPTUAL ASOSNING MAQSADI

2025-07-02T19:14:57+05:00

Relevance of the topic. Financial statements are important in accurately and reliably reflecting the financial position of organizations. Investors, creditors and other interested parties make economic decisions on the basis of financial statements. Therefore, it is necessary to ensure the quality, accuracy and compliance of financial statements with generally accepted principles. The conceptual framework plays an important role in this process. Research materials and methods. The conceptual framework is periodically revised by the Board, taking into account the experience of working with it. Revision of the conceptual framework does not lead to changes in the standards. Any decision to amend a standard requires the Board to include a new project in its work program, to follow the established procedure and procedure for developing an amendment to this standard. Research results. The conceptual framework is the main guideline in the preparation and presentation of general purpose financial statements. It assists the Board in developing IFRS standards, assists preparers of financial statements in the absence of standards, and serves as a support tool for all users in understanding the standards. Conclusion. It helps to increase confidence in global financial markets by improving the transparency, accountability, and quality of financial information.

PURPOSE OF PRESENTING FINANCIAL STATEMENTS

2025-07-02T19:22:00+05:00

Relevance of the topic. The purpose of presenting general purpose financial statements forms the fundamental basis of the Conceptual Framework. General purpose financial statements include information about the reporting entity's economic resources, claims on the organization's resources, changes in these resources and claims, and how rationally and effectively the entity's management and strategic management body have fulfilled their responsibilities for the use of economic resources. Research materials and methods. General purpose financial statements are presented to existing and potential investors, lenders and other creditors so that they can make decisions about providing the reporting entity with resources using financial information. Although general purpose financial statements are not intended to show the value of the reporting entity, they provide information that helps existing and potential investors, lenders and other creditors assess the value of the reporting entity. Research results. General purpose financial statements provide information about the financial position of a reporting entity, its economic resources, and the effects of transactions and other events that change the economic resources and claims of the reporting entity. Conclusion. Both types of information are useful sources of information for making decisions about the allocation of resources to the entity.