An author’s approach to the classification of financial investments by measurement basis for accounting and auditing purposes

Jumamurodov , To‘libay

Innovation science and technologiy · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarJumamurodov , To‘libay
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-07-01
Jild2
Son7
Betlar102-106
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.21537740
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.21537740 · Maqolaning asl sahifasi

Kalit so‘zlar

financial investments, IFRS 9, amortised cost, fair value, business model, SPPI criterion, classification, accounting, audit, accounting policy.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAJumamurodov , To‘libay (2026). AN AUTHOR’S APPROACH TO THE CLASSIFICATION OF FINANCIAL INVESTMENTS BY MEASUREMENT BASIS FOR ACCOUNTING AND AUDITING PURPOSES. Innovation science and technologiy, 2(7), 102-106. https://doi.org/10.5281/zenodo.21537740
GOST (OAK)Jumamurodov , To‘libay AN AUTHOR’S APPROACH TO THE CLASSIFICATION OF FINANCIAL INVESTMENTS BY MEASUREMENT BASIS FOR ACCOUNTING AND AUDITING PURPOSES // Innovation science and technologiy. – 2026. – T. 2, № 7. – P. 102-106. – DOI: 10.5281/zenodo.21537740.
MLAJumamurodov , To‘libay. “AN AUTHOR’S APPROACH TO THE CLASSIFICATION OF FINANCIAL INVESTMENTS BY MEASUREMENT BASIS FOR ACCOUNTING AND AUDITING PURPOSES.” Innovation science and technologiy, 2(7), 102-106, 2026. https://doi.org/10.5281/zenodo.21537740
ChicagoJumamurodov , To‘libay. “AN AUTHOR’S APPROACH TO THE CLASSIFICATION OF FINANCIAL INVESTMENTS BY MEASUREMENT BASIS FOR ACCOUNTING AND AUDITING PURPOSES.” Innovation science and technologiy, 2(7), 102-106 (2026). https://doi.org/10.5281/zenodo.21537740
HarvardJumamurodov , To‘libay (2026) ‘AN AUTHOR’S APPROACH TO THE CLASSIFICATION OF FINANCIAL INVESTMENTS BY MEASUREMENT BASIS FOR ACCOUNTING AND AUDITING PURPOSES’, Innovation science and technologiy, 2(7), 102-106. https://doi.org/10.5281/zenodo.21537740
BibTeX
@article{jumamurodovtolibay2026,
  title = {AN AUTHOR’S APPROACH TO THE CLASSIFICATION OF FINANCIAL INVESTMENTS BY MEASUREMENT BASIS FOR ACCOUNTING AND AUDITING PURPOSES},
  author = {Jumamurodov , To‘libay},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {7},
  pages = {102-106},
  doi = {10.5281/zenodo.21537740},
  url = {https://doi.org/10.5281/zenodo.21537740}
}

Boshqa maqola uchun iqtibos tayyorlash

Innovation science and technologiy jurnalidan boshqa maqolalar

Innovation science and technologiy — barcha maqolalar · 2026-yil arxivi

Jumamurodov , To‘libay — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari