Improving the accounting of financial investments

Tulaev , Mirzakul, Тулаев , Мирзакул, Tulaev , Mirzakul

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

This article examines the issues of improving the accounting of financial investments from the perspective of national and international standards. In particular, it analyzes the content, scope of application, and practical aspects of the National Accounting Standard No. 12 “Accounting for Financial Investments,” adopted in the Republic of Uzbekistan in 2024. The study explores the differences between traditional approaches to the measurement and classification of financial investments and modern models applied in international practice. Specifically, it provides a theoretical analysis of business model-based classification, fair value measurement, and the expected credit loss (ECL) model within the framework of IFRS 9 “Financial Instruments”. Furthermore, the article develops theoretical and practical recommendations aimed at enhancing accounting practices and improving the quality of financial reporting in the context of ongoing accounting reforms.

Maqola ma’lumotlari
MualliflarTulaev , Mirzakul, Тулаев , Мирзакул, Tulaev , Mirzakul
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-04-30
Jild4
Son4
Betlar277-287
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss4-pp277-287
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2026-vol4-iss4-pp277-287 · Maqolaning asl sahifasi

Kalit so‘zlar

financial investments, accounting, IFRS 9, fair value, финансовые инвестиции, бухгалтерский учет, МСФО 9, справедливая стоимость, moliyaviy investitsiyalar, buxgalteriya hisobi, IFRS 9, haqqoniy qiymat

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APATulaev , Mirzakul, Тулаев , Мирзакул, & Tulaev , Mirzakul (2026). IMPROVING THE ACCOUNTING OF FINANCIAL INVESTMENTS. Иқтисодий тараққиёт ва таҳлил, 4(4), 277-287. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp277-287
GOST (OAK)Tulaev , Mirzakul, Тулаев , Мирзакул, Tulaev , Mirzakul IMPROVING THE ACCOUNTING OF FINANCIAL INVESTMENTS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 4. – P. 277-287. – DOI: 10.60078/2992-877x-2026-vol4-iss4-pp277-287.
MLATulaev , Mirzakul, Тулаев , Мирзакул, and Tulaev , Mirzakul. “IMPROVING THE ACCOUNTING OF FINANCIAL INVESTMENTS.” Иқтисодий тараққиёт ва таҳлил, 4(4), 277-287, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp277-287
ChicagoTulaev , Mirzakul, Тулаев , Мирзакул, and Tulaev , Mirzakul. “IMPROVING THE ACCOUNTING OF FINANCIAL INVESTMENTS.” Иқтисодий тараққиёт ва таҳлил, 4(4), 277-287 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp277-287
HarvardTulaev , Mirzakul, Тулаев , Мирзакул, and Tulaev , Mirzakul (2026) ‘IMPROVING THE ACCOUNTING OF FINANCIAL INVESTMENTS’, Иқтисодий тараққиёт ва таҳлил, 4(4), 277-287. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp277-287
BibTeX
@article{tulaevmirzakul2026,
  title = {IMPROVING THE ACCOUNTING OF FINANCIAL INVESTMENTS},
  author = {Tulaev , Mirzakul and Тулаев , Мирзакул and Tulaev , Mirzakul},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {4},
  pages = {277-287},
  doi = {10.60078/2992-877x-2026-vol4-iss4-pp277-287},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp277-287}
}

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