Open AccessFinancial Investment In The Republic Of Uzbekistan: Concept, Objectives, Accounting And Reporting
Author(s) -
Saidjamol Mahmudov
Publication year - 2011
Publication title -
european journal of business and economics
Language(s) - English
Resource type - Journals
eISSN - 1804-9699
pISSN - 1804-5839
DOI - 10.12955/ejbe.v3i0.111
Subject(s) - accounting , accounting information system , financial accounting , mark to market accounting , business , management accounting , accounting standard , accounting management , term (time) , finance , positive accounting , cost accounting , investment (military) , economics , physics , quantum mechanics , politics , political science , law
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.