DOI:
https://doi.org/10.71337/inlibrary.uz.science-research.139524Keywords:
investment capital cost accounting financial reporting profitability financial analysis investment policy.Abstract
Investment activity is one of the key drivers of a country's economic development. Its efficiency directly depends on accurate cost accounting and a transparent accounting system. This article analyzes the economic essence of investments, types of cost accounting, and the role of financial accounting in investment decision-making. It also explores the investment environment and the practice of maintaining investment accounting in Uzbekistan.References
O‘zbekiston Respublikasi Prezidenti farmonlari va qarorlari, “Investitsiya siyosatini takomillashtirish chora-tadbirlari to‘g‘risida”, 2021–2025-yillar.
“Buxgalteriya hisobi to‘g‘risida”gi Qonun, O‘RQ–607, 24.02.2020.
O‘zbekiston Respublikasi Davlat statistika qo‘mitasi ma’lumotlari, 2024-yil.
Qodirov O. “Investitsion siyosat va iqtisodiy barqarorlik.” – Toshkent: Iqtisodiyot, 2023.
Karimov A. “Buxgalteriya hisobi va moliyaviy tahlil.” – Toshkent: TDIU nashriyoti, 2022.
Mishkin F. “The Economics of Money, Banking, and Financial Markets.” Pearson, 2020.
Drury C. “Management and Cost Accounting.” 11th Edition. Cengage Learning, 2021.
OECD. “Investment Policy Review: Uzbekistan.” Paris, 2023.
World Bank. “Uzbekistan Economic Update.” Washington D.C., 2024.
IFRS Foundation. “International Financial Reporting Standards.” London, 2023.
