THE IMPORTANCE OF ACCOUNTING IN INVESTMENT ACTIVITIES
Keywords:
Accounting, investment activity, financial reporting, IFRS, efficiency, Uzbekistan, Karakalpakstan.Abstract
This article analyzes the crucial role of accounting in the effective management of investment activities. It examines how accurate accounting systems influence decision-making, investment efficiency, and risk assessment in modern enterprises. The authors emphasize that in Uzbekistan’s current economic transformation, transparent and internationally standardized accounting plays a vital role in improving investor confidence and ensuring efficient capital allocation. The study employs comparative analysis and descriptive methods, using examples from Uzbekistan and the Republic of Karakalpakstan. Recommendations are proposed for enhancing accounting practices in line with International Financial Reporting Standards (IFRS).
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