STRATEGIC INTEGRATION OF ENTERPRISE CASH MANAGEMENT IN UZBEKISTAN: ALIGNING NATIONAL ACCOUNTING STANDARDS, DIGITAL FINANCIAL TRANSFORMATION, AND IFRS COMPLIANCE (2024–2025)
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This article provides an in-depth analysis of the comprehensive classification and management of enterprise cash funds within Uzbekistan's economy, considering the framework of National Accounting Standards (NAS), ongoing digital financial transformation processes, and International Financial Reporting Standards (IFRS). It examines the regulatory reforms, digitalization efforts, and international financial harmonization initiatives implemented during 2024–2025, emphasizing their role in enhancing effective cash fund management and ensuring financial stability at the enterprise level. Empirical data integration involves national financial regulatory statistics, government documents, international expert assessments, and practical case studies from enterprises. The findings contribute to strengthening financial discipline in the national economy, optimizing tax and monetary policies, and mitigating financial risks, thereby serving as a scientific and practical foundation for policymakers and financial practitioners.
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