The use of international standards in investment accounting

Abstract

This article examines the application of international financial reporting standards in investment accounting. The importance of IFRS 9, IAS 28, IFRS 10 and IFRS 11 in the recognition, classification and measurement of investments is analyzed. The study also considers the initial and subsequent measurement of investments, the calculation of investment profitability, and the main differences between accounting practices in Uzbekistan and international standards. Based on the analysis, recommendations are developed to improve the transparency of investment accounting and the comparability of financial reporting.