The research considers the prospects for developing the accounting of financial investments. Additionally, the research focuses on investment policy implementation in Uzbekistan and the development of investment accounting based on international experiences. Based on the research results, the authors developed relevant proposals and recommendations to provide reliable information about the objects of financial investments and their effective use. Moreover, the authors elaborated on the procedure for future evaluation. By applying this proposed financial investment assessment, investors will be better equipped to evaluate the potential future benefits of their investments. They will also be able to optimize the use of their funds and develop new investment projects. Furthermore, the authors developed the method of cost distribution to reflect the financial results expected from financial investments in the correct accounting objects.

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Foreign Experience in Improving the Accounting of Financial Investments

  • Azizbek Sh. Toshpulatov,
  • Yorkin B. Suyunov

摘要

The research considers the prospects for developing the accounting of financial investments. Additionally, the research focuses on investment policy implementation in Uzbekistan and the development of investment accounting based on international experiences. Based on the research results, the authors developed relevant proposals and recommendations to provide reliable information about the objects of financial investments and their effective use. Moreover, the authors elaborated on the procedure for future evaluation. By applying this proposed financial investment assessment, investors will be better equipped to evaluate the potential future benefits of their investments. They will also be able to optimize the use of their funds and develop new investment projects. Furthermore, the authors developed the method of cost distribution to reflect the financial results expected from financial investments in the correct accounting objects.