METHODOLOGICAL APPROACHES TO ASSESSING FINANCIAL INVESTMENTS

Authors

  • Sh. K. Umarova PhD. STUDENT, Samarkand Institute of Economics and Service

Keywords:

financial investments, financial statements, financial investment accounting, fair valuation, assets

Abstract

The article discusses the procedure for fair valuation of assets in financial statements, which would allow, on the one hand, to present the real (and not historical) value of assets, and on the other hand, would help attract counterparties. The formation of estimated values for the category “financial investments” is shown in order to create a reserve for the depreciation of financial investments. Currently, regulatory documents on accounting do not contain methodological guidelines that would establish a detailed procedure for calculating and forming reserves.

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Published

2024-04-11

How to Cite

Sh. K. Umarova. (2024). METHODOLOGICAL APPROACHES TO ASSESSING FINANCIAL INVESTMENTS. British Journal of Global Ecology and Sustainable Development, 27, 52–57. Retrieved from http://journalzone.org/index.php/bjgesd/article/view/527

Issue

Vol. 27 (2024)

Section

Articles

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