LEGISLATIVE REGULATIONS FOR ACCOUNTING OF FINANCIAL INVESTMENTS IN THE REPUBLIC OF UZBEKISTAN
DOI:
https://doi.org/10.5281/zenodo.15461876Keywords:
financial investments, accounting, Uzbekistan, NAS, IFRS, legal regulation.Abstract
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.
References
Law of the Republic of Uzbekistan “On Accounting”, № ЗРУ-611, adopted on April 6, 2020.
Law “On the Securities Market” of the Republic of Uzbekistan, № ЗРУ-163, adopted on July 3, 2008.
Law “On Auditing Activities”, № ЗРУ-69, adopted on May 26, 2000.
National Accounting Standard (NAS) №14 “Financial Investments”, approved by the Ministry of Finance of the Republic of Uzbekistan, 2002.
Methodological Guidelines and Explanations of the Ministry of Economy and Finance of the Republic of Uzbekistan on NAS Implementation, 2023.
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World Bank. (2022). Uzbekistan Country Report on Accounting Reform. World Bank Group.
