Илғор иқтисодиёт ва педагогик технологиялар Volume 3 Issue 3 (2026) · pp. 532-540
IMPROVING THE ACCOUNTING OF LONG-TERM FINANCIAL INVESTMENTS
Azimov, Fakhriddin, Азимов, Фахриддин, Азимов, Фахриддин
Abstract
This article discusses the concept of long-term financial investments. Their importance and essence, the regulatory and legal basis for accounting for long-term financial investments, their recognition and valuation in accounting, as well as the procedures for their inclusion and write-off, and revaluation. Scientific proposals and recommendations are given to improve the accounting of long-term financial investments, their reflection in the accounts and their improvement based on international standards
investmentvaluationrecognitionchart of accountsrevaluationstockbondинвестицииоценкапризнание
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