LEGISLATIVE REGULATIONS FOR ACCOUNTING OF FINANCIAL INVESTMENTS IN THE REPUBLIC OF UZBEKISTAN

Аннотация

The article examines the legal basis for accounting for financial investments in the Republic of Uzbekistan. An analysis of current regulatory legal acts governing the recognition, evaluation, classification and reflection of financial investments in accounting is conducted. Particular attention is paid to the National Accounting Standards (NAS), their harmonization with International Financial Reporting Standards (IFRS), as well as the role of the Central Bank and the Ministry of Economy and Finance in the formation of investment policy.