MODERN APPROACHES TO CURRENT ASSETS ACCOUNTING IN ASIAN COUNTRIES: IMPROVING UZBEKISTAN'S PRACTICES UNDER INTERNATIONAL STANDARDS AND DIGITAL TRANSFORMATION

The article examines modern methodologies for organizing current assets accounting in Asian countries, the requirements of International Financial Reporting Standards (IFRS), and digital transformation processes. It also explores opportunities for improving current assets accounting in Uzbekistan based on international standards and introducing digital technologies into accounting processes. Based on the research findings, recommendations are developed to enhance the transparency and reliability of accounting, automate accounting processes, and improve the quality of financial reporting.