Methodological Problems of Accounting the Financial Investments of Enterprises in Accepting International Standards in the Republic of Uzbekistan
DOI:
https://doi.org/10.31150/ajebm.v4i10.657Keywords:
financial investments, securities, accounting value, long-term financial investments, short-term financial investmentsAbstract
In article the main problems of the method of accounting for the financial investments in the Republic of Uzbekistan are identified and recommendations for improving the existing accounting methodology are given.
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NAS 12 "Accounting for financial investments" (as revised on 01.16.1999) // [Electronic resource] // Lex.uz - URL .: https://lex.uz/docs/823344
The Civil Code of the Republic of Uzbekistan (as amended on 12 21.12.1995). // [Electronic resource] // Lex.uz - URL .: https://lex.uz/docs/111189#155943
Law of the Republic of Uzbekistan "On the Securities Market" (as amended on 03.06.2015) // [Electronic resource] // Lex.uz - URL .: https://lex.uz/acts/-1374865
http://www.gaap.ru – The information center of theory and practice of financial accounting
http://www.iasc.org.uk- International Accounting Standards Committee
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