Improving the accounting of long-term financial investments

Azimov , Fakhriddin, Азимов , Фахриддин, Азимов , Фахриддин

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

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

Maqola ma’lumotlari
MualliflarAzimov , Fakhriddin, Азимов , Фахриддин, Азимов , Фахриддин
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-06-12
Jild3
Son3
Betlar532-540
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss3-pp532-540
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss3-pp532-540 · Maqolaning asl sahifasi

Kalit so‘zlar

investment, valuation, recognition, chart of accounts, revaluation, stock, bond, инвестиции, оценка, признание, план счетов, переоценка, акции, облигации, инвестиция, баҳолаш, тан олиш, счётлар режаси, қайта баҳолаш, акция, облигация

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAzimov , Fakhriddin, Азимов , Фахриддин, & Азимов , Фахриддин (2026). IMPROVING THE ACCOUNTING OF LONG-TERM FINANCIAL INVESTMENTS. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 532-540. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp532-540
GOST (OAK)Azimov , Fakhriddin, Азимов , Фахриддин, Азимов , Фахриддин IMPROVING THE ACCOUNTING OF LONG-TERM FINANCIAL INVESTMENTS // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 3. – P. 532-540. – DOI: 10.60078/3060-4842-2026-vol3-iss3-pp532-540.
MLAAzimov , Fakhriddin, Азимов , Фахриддин, and Азимов , Фахриддин. “IMPROVING THE ACCOUNTING OF LONG-TERM FINANCIAL INVESTMENTS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 532-540, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp532-540
ChicagoAzimov , Fakhriddin, Азимов , Фахриддин, and Азимов , Фахриддин. “IMPROVING THE ACCOUNTING OF LONG-TERM FINANCIAL INVESTMENTS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 532-540 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp532-540
HarvardAzimov , Fakhriddin, Азимов , Фахриддин, and Азимов , Фахриддин (2026) ‘IMPROVING THE ACCOUNTING OF LONG-TERM FINANCIAL INVESTMENTS’, Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 532-540. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp532-540
BibTeX
@article{azimovfakhriddin2026,
  title = {IMPROVING THE ACCOUNTING OF LONG-TERM FINANCIAL INVESTMENTS},
  author = {Azimov , Fakhriddin and Азимов , Фахриддин and Азимов , Фахриддин},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {3},
  pages = {532-540},
  doi = {10.60078/3060-4842-2026-vol3-iss3-pp532-540},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp532-540}
}

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