Choriev Israel Khamzaevich,
PhD, lecturer teacher, Head of Educational and Methodological Department
Tashkent Institute of Finance, Tashkent, Uzbekistan
E-mail: uslubiy@tfi.uz
Abstract. In this article considers the current state of accounting for financial investments of economic entities, shows the existing methodological problems and ways to eliminate them. In particular, proposals were made to improve the procedure for writing off the difference between the purchase and the nominal value of investments in debt securities and to reflect the difference between the purchase and the nominal value of securities in current accounts. These proposals include ensuring full compliance with the principles of reliability and reliability of accounting, creating reliable and reliable information for accurate assessment by users of information on the liquidity of the company’s assets, expanding the volume of information collection based on changing the name of accounts, as well as reducing the discrepancies between the purchase of securities and their nominal value, ensuring accurate reflection, is scientifically justified.
Keywords: investments, financial investments, investments in human capital, securities, purchase price, par value