Pulatovа Madina Beysenovna
Lecturer, Department of Accounting and Auditing
Research University “Tashkent Institute of Irrigation and Agricultural Mechanization Engineers”, Tashkent, Uzbekistan
ORCID: 0009-0002-6373-1890
E-mail: madina_p0512@mail.ru
Tabayev Azamat Zaripbayevich
Associate professor, Phd, Department of Accounting and Auditing
Research University “Tashkent Institute of Irrigation and Agricultural Mechanization Engineers”, Tashkent, Uzbekistan
ORCID:0000-0003-0014-3549
E-mail: azamattabaev123@gmail.com
Abstract: Accounting for financial instruments in accordance with IFRS 9 “Financial Instruments” ensures transparent, consistent and reliable financial reporting. This helps organizations accurately assess risks and values, increasing investor confidence and ensuring comparability across global markets. In this study, bibliometric analysis was used to identify important trends, focus areas, and regions in accounting for financial instruments research from 2016 to 2025. The data used in this analysis were taken from the online version of the Scopus database and 100 publications met the selection criteria.
Keywords: Financial instruments, IFRS, IFRS adoption, accounting, IFRS 9, IFRS 7, IAS 32.