The Significance of Financial Investments of Enterprises and Issues of Adjusting their Accounting to International Standards

Authors

  • Umarova Shakhnoza Assistant-teacher, Samarkand Branch of «International School of Finance Technology and Science», Department of "International Financial Management"

Keywords:

financial activity, financial investment, asset

Abstract

The article describes the role of financial investments of enterprises in the economic development of our country and the importance of their accounting. It also explains the differences between financial investments and other assets and the ways of adjusting their accounting to the international financial reporting standards.

References

1. O‘zbekiston Respublikasi Qonuni. “Qimmatli qog‘ozlar bozori to‘g‘risida”gi qonun. (O‘zbekiston Respublikasi Oliy Majlisi tomonidan 2008 yilda qabul qilingan, so‘nggi o‘zgartirishlar 2020 yil). Tashkent: Adolat nashriyoti.

2. O‘zbekiston Respublikasi Qonuni. “Buxgalteriya hisobi to‘g‘risida”gi qonun. (1996 yilda qabul qilingan, so‘nggi tahrir 2021 yil). Tashkent: O‘zbekiston Respublikasi Moliya Vazirligi.

3. International Financial Reporting Standards (IFRS). (2018). IFRS 9: Financial Instruments. London: IFRS Foundation. https://www.ifrs.org/standards/ifrs-9/

4. Ahmedov, A., & Saidov, M. (2021). “O‘zbekistonda qimmatli qog‘ozlar bozorining rivojlanish tendensiyalari.” Iqtisodiyot va moliya jurnali, 15(3), 45-58. Tashkent: O‘zbekiston Milliy Universiteti.

5. Toshkent Respublika Fond Birjasi rasmiy sayti https://uzse.uz/analytics

6. Ross, S. A., Westerfield, R. W., & Jaffe, J. (2019). Corporate Finance. 11th Edition. New York: McGraw-Hill Education. (Qimmatli qog‘ozlarning nazariy asoslari uchun umumiy manba).

7. Ro‘ziqulov Abdimo‘min Qussam o‘g‘li. O‘zbekistonda ikkilamchi Qimmatli qog‘ozlar bozori hozirgi holati Tahlili yashil iqtisodiyot va taraqqiyot, 2023-yil, oktyabr. № 10-son.

Downloads

Published

2025-06-16

How to Cite

Shakhnoza, U. (2025). The Significance of Financial Investments of Enterprises and Issues of Adjusting their Accounting to International Standards. American Journal of Business Practice, 2(6), 87–90. Retrieved from https://semantjournals.org/index.php/AJBP/article/view/2013

Similar Articles

<< < 1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.