Methodology for Determining the Value of Capital Assets in the Context of the Digital Economy

Authors

  • Bunyod Usmonov Tashkent State University of Economics Author

Keywords:

capital assets, digital economy, valuation methodology, artificial intelligence, big data, blockchain, financial transparency.

Abstract

This article explores modern methodological approaches to determining the value of capital assets in the context of the digital economy. It highlights the limitations of traditional valuation methods and investigates the opportunities presented by digital technologies to ensure more accurate and transparent asset valuation. The study analyzes the integration of artificial intelligence, big data, blockchain technologies, and digital platforms into valuation processes. Based on the analysis, relevant proposals and practical recommendations are provided.

References

Brueggeman, R., & Fisher, J. (2021). Real Estate Finance and Investments. McGraw-Hill.

Deloitte. (2023). AI in Asset Valuation.

PWC. (2022). Digital Asset Valuation Trends.

Kaplan, R., & Norton, D. (2020). Balanced Scorecard and Strategic Asset Evaluation.

Ministry of Finance of the Republic of Uzbekistan (2023). Methodological Guidelines on Accounting for Capital Assets.

EY Uzbekistan. (2022). Digitalization of Financial Reporting in Uzbekistan.

IFRS Foundation. (2021). IFRS 13 Fair Value Measurement.

Published

2025-01-31

How to Cite

Methodology for Determining the Value of Capital Assets in the Context of the Digital Economy. (2025). INTERNATIONAL SCIENTIFIC E-CONFERENCE "HUMAN RESOURCES AND MODERN PROFESSIONS IN THE WORLD" – Aachen, Germany , 4, 85-87. https://researchparks.net/index.php/hrmpw/article/view/346