{"id":4658,"date":"2025-09-12T18:55:39","date_gmt":"2025-09-12T18:55:39","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=4658"},"modified":"2025-09-12T18:56:04","modified_gmt":"2025-09-12T18:56:04","slug":"application-of-international-standards-in-accounting-for-investment-activities-and-prospects-for-improvement","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=4658","title":{"rendered":"APPLICATION OF INTERNATIONAL STANDARDS IN ACCOUNTING FOR INVESTMENT ACTIVITIES AND PROSPECTS FOR IMPROVEMENT"},"content":{"rendered":"<p>Tashkent State University of Economics<br \/>\nIndependent Researcher<br \/>\nUmaraliyev Sanjar Sultonaliyevich<br \/>\nJEL Classification: G10, G11<\/p>\n<p>Abstract. This article analyzes the application of modern International Financial Reporting Standards (IFRS) in accounting for investment activities and the prospects for their integration into national accounting systems. Within the scope of the study, the role of international standards in the valuation, recognition, and presentation of investment assets in financial statements is examined. Additionally, existing issues in investment accounting are analyzed, particularly differences in valuation methodologies, practical inconsistencies, and challenges in implementing international standards. Based on the research findings, practical recommendations are developed to adapt national accounting practices to modern requirements and improve investment accounting. The article emphasizes the importance of harmonizing international cooperation and national experiences to enhance the transparency and reliability of financial reporting.<br \/>\nKeywords: investment activity, accounting, International Financial Reporting Standards (IFRS), investment assets, valuation methodology, financial statements, audit, national and international standards.<\/p>\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2025\/09\/5Umaraliyev-Sanjar-Sultonaliyevich.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 5+Umaraliyev Sanjar Sultonaliyevich.\"><\/object><a id=\"wp-block-file--media-6acfb35c-9404-49a1-8a14-8a46ec88ba25\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2025\/09\/5Umaraliyev-Sanjar-Sultonaliyevich.pdf\">5+Umaraliyev Sanjar Sultonaliyevich<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2025\/09\/5Umaraliyev-Sanjar-Sultonaliyevich.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-6acfb35c-9404-49a1-8a14-8a46ec88ba25\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tashkent State University of Economics Independent Researcher Umaraliyev Sanjar Sultonaliyevich JEL Classification: G10, G11 Abstract. This article analyzes the application of modern International Financial Reporting Standards (IFRS) in accounting for investment activities and the prospects for their integration into national <a href=\"https:\/\/interfinance.tsue.uz\/?p=4658\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[70],"tags":[],"class_list":["post-4658","post","type-post","status-publish","format-standard","hentry","category-2025-4-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>APPLICATION OF INTERNATIONAL STANDARDS IN ACCOUNTING FOR INVESTMENT ACTIVITIES AND PROSPECTS FOR IMPROVEMENT - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=4658\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"APPLICATION OF INTERNATIONAL STANDARDS IN ACCOUNTING FOR INVESTMENT ACTIVITIES AND PROSPECTS FOR IMPROVEMENT - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Tashkent State University of Economics Independent Researcher Umaraliyev Sanjar Sultonaliyevich JEL Classification: G10, G11 Abstract. This article analyzes the application of modern International Financial Reporting Standards (IFRS) in accounting for investment activities and the prospects for their integration into national Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=4658\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-12T18:55:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-12T18:56:04+00:00\" \/>\n<meta name=\"author\" content=\"jurnal-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jurnal-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4658#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4658\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"APPLICATION OF INTERNATIONAL STANDARDS IN ACCOUNTING FOR INVESTMENT ACTIVITIES AND PROSPECTS FOR IMPROVEMENT\",\"datePublished\":\"2025-09-12T18:55:39+00:00\",\"dateModified\":\"2025-09-12T18:56:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4658\"},\"wordCount\":167,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2025-4-issue 1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4658#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4658\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4658\",\"name\":\"APPLICATION OF INTERNATIONAL STANDARDS IN ACCOUNTING FOR INVESTMENT ACTIVITIES AND PROSPECTS FOR IMPROVEMENT - 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