Ochilov Ilyos Keldiyorovich
Doctor of Economics, Professor of the Department of “Accounting and Reporting”, Tashkent State University of Economics, Tashkent, Uzbekistan. [email protected], [email protected], ORCID: 0000-0002-3350-0891
Annotation: The article analyzes the sources of financing capital investments in the market economy of the Republic of Uzbekistan, favorable investment climate, specificity of investment activities, social, organizational, legal, political, regulatory, capital investments and criteria for the recognition of financial assets based on IFRS in attracting foreign investments to the economy of Uzbekistan. Further improving the investment climate, attracting direct investment and disclosure of information to assets by Joint-Stock Companies in accordance with the requirements of International Financial Reporting Standards (IFRS) in financial statements have been highlighted in the investment environment.
Key words: Foreign Investment, Securities, bond, financial statement, economic growth, investment, normative, investment growth rate, enterprise, centralized financing sources, social, organizational, legal, political, normative, investment growth rate, capitalized investment.