Innovation science and technologiy 2-том 7-сан (2026) · 102-106-беттер
AN AUTHOR’S APPROACH TO THE CLASSIFICATION OF FINANCIAL INVESTMENTS BY MEASUREMENT BASIS FOR ACCOUNTING AND AUDITING PURPOSES
Jumamurodov, To‘libay
Аннотация
This article examines the economic substance and classification of financial investments from the perspectiveof accounting and auditing. It is demonstrated that, in national accounting practice, financial investments are classified mainlyby maturity (long-term and short-term) and form, which may result in their recognition in a manner that is not fully alignedwith the requirements of International Financial Reporting Standard 9, Financial Instruments (IFRS 9). Based on the findings ofthe study, an author’s approach is proposed for classifying financial investments by measurement method, taking into accountthe entity’s business model and the SPPI criterion. Under this approach, financial investments are classified into three groups:those measured at amortised cost, at fair value through other comprehensive income, and at fair value through profit or loss.The proposed classification may be used in developing the accounting policies of business entities and in designing specialisedaudit procedures.
financial investments, IFRS 9, amortised cost, fair value, business model, SPPI criterion, classification, accounting, audit, accounting policy.
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