IMPROVING ACCOUNTING AND AUDITING OF INVESTMENT ACTIVITIES IN JOINT STOCK COMPANIES
Keywords:
Investment activity, accounting, auditing, IFRS 9, financial instruments, digital technologies, financial stability.Abstract
In the context of a market economy, the efficiency of joint stock companies is closely linked to their investment policies. Proper organization of investment activities, accurate accounting treatment, and regular auditing are essential for ensuring financial stability. In recent years, the Republic of Uzbekistan has implemented a series of reforms to harmonize accounting and auditing systems with international standards, particularly through the adoption of International Financial Reporting Standards (IFRS). This paper examines the main aspects of accounting and auditing of investment activities in joint stock companies and proposes practical directions for their improvement.
References
1. Presidential Decree of the Republic of Uzbekistan “On Reforming the Accounting and Auditing System,” PQ–4611, February 24, 2020.
2. IFRS 9: Financial Instruments. International Accounting Standards Board (IASB), 2022.
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