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Financial Investment In The Republic Of Uzbekistan: Concept, Objectives, Accounting And Reporting

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  • Saidjamol Mahmudov

Abstract

The concept of economic essence of financial investments has been defined. Recommendations on improving accounting of long-term and short-term securities have been worked out. Necessity of improving securities accounting, their reflection in the financial reporting, organization of accounting reporting in the part of financial investments accounting has been highlighted. Analytical accounting on the accounts of long-term investments accounting (0600) is conducted on the types of long-term investments and objects, in which these investments are made. Correspondingly compilation of analytical accounting must provide possibility of receiving data about long-term investments in the objects located in theterritoryofUzbekistanand outside it. Financial placements are accepted for accounting as the sum of actual costs for an investor.

Suggested Citation

  • Saidjamol Mahmudov, 2011. "Financial Investment In The Republic Of Uzbekistan: Concept, Objectives, Accounting And Reporting," European Journal of Business and Economics, Central Bohemia University, vol. 3(0), pages 17-181:3, September.
    • Handle: RePEc:aad:ejbejj:v:3:y:2011:i:0:p:17-18
    DOI: 10.12955/ejbe.v3i0.111
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    More about this item

    Keywords

    Financial InvestmentSecurities; International Accounting Standards; Actual Cost of Financial Investments; Long-term;
    All these keywords.

    JEL classification:

    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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