{"id":5480,"date":"2026-05-20T15:24:44","date_gmt":"2026-05-20T15:24:44","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5480"},"modified":"2026-05-29T15:27:31","modified_gmt":"2026-05-29T15:27:31","slug":"current-trends-in-accounting-for-financial-instruments-under-international-financial-reporting-standards","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5480","title":{"rendered":"\u201cCURRENT TRENDS IN\u00a0 ACCOUNTING FOR FINANCIAL INSTRUMENTS UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS\u201d"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><em>Pulatov\u0430 Madina Beysenovna<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Lecturer, Department of Accounting and Auditing<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Research University \u201cTashkent Institute of Irrigation and Agricultural Mechanization Engineers\u201d, Tashkent, Uzbekistan<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>ORCID: 0009-0002-6373-1890<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>E-mail: madina_p0512@mail.ru<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Tabayev Azamat Zaripbayevich<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Associate professor, Phd, Department of Accounting and Auditing<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Research University \u201cTashkent Institute of Irrigation and Agricultural Mechanization Engineers\u201d, Tashkent, Uzbekistan<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>ORCID:0000-0003-0014-3549<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>E-mail: azamattabaev123@gmail.com<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Abstract:<\/em><\/strong><em> Accounting for financial instruments in accordance with IFRS 9 \u201cFinancial Instruments\u201d ensures transparent, consistent and reliable financial reporting. This helps organizations accurately assess risks and values, increasing investor confidence and ensuring comparability across global markets.<\/em><em> <\/em><em>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.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em> <\/em><\/strong><strong><em>Keywords:<\/em><\/strong><em> Financial instruments, IFRS, IFRS adoption, accounting, IFRS 9, IFRS 7, IAS 32.<\/em><\/p>\n\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\/2026\/05\/31Madina-Pulatova.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 31+Madina Pulatova.\"><\/object><a id=\"wp-block-file--media-15774462-1093-4835-84b1-913563527399\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/05\/31Madina-Pulatova.pdf\">31+Madina Pulatova<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/05\/31Madina-Pulatova.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-15774462-1093-4835-84b1-913563527399\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pulatov\u0430 Madina Beysenovna Lecturer, Department of Accounting and Auditing Research University \u201cTashkent Institute of Irrigation and Agricultural Mechanization Engineers\u201d, 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 \u201cTashkent Institute <a href=\"https:\/\/interfinance.tsue.uz\/?p=5480\" 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":[74],"tags":[],"class_list":["post-5480","post","type-post","status-publish","format-standard","hentry","category-2026-2-issue-1-6"],"_links":{"self":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5480","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5480"}],"version-history":[{"count":2,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5480\/revisions"}],"predecessor-version":[{"id":5484,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5480\/revisions\/5484"}],"wp:attachment":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}