DIRECTIONS FOR IMPROVING THE ACCOUNTING AND ANALYSIS OF FINANCIAL INVESTMENTS BASED ON INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.55640/Keywords:
financial investments, accounting, international standards, IFRS 9, analysis, investment portfolio, fair value, valuation.Abstract
This article explores the concept of financial investments, as well as modern approaches to their accounting and analysis based on International Financial Reporting Standards (IFRS). In particular, the current state of practice in Uzbekistan is analyzed, and directions for improvement are proposed based on international experience.References
1.IFRS Foundation. (2021). IFRS 9 – Financial Instruments. www.ifrs.org
2.IASB (International Accounting Standards Board). IAS 28 – Investments in Associates and Joint Ventures.
3.O‘zbekiston Respublikasi Prezidentining PF-6252-son Farmoni. “Moliyaviy hisobotning xalqaro standartlariga o‘tishni jadallashtirish to‘g‘risida”, 2021-yil.
4.Nurmatov Z. (2023). “Moliyaviy hisobotlarning xalqaro standartlarini O‘zbekiston Respublikasida qo‘llashning ahamiyati va dolzarbligi”, Yashil Iqtisodiyot va Taraqqiyot jurnali.
5.Muzrapova Sh. (2024). “Investision mulk hisobini xalqaro standartlar asosida transformatsiya qilish”, GED Journal.
6.Nasirkhodjaeva D. (2024). “Improvement of methodology of accounting and analysis of financial statements”, GED Journal.
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