ISSUES OF ACCOUNTING FOR INVESTMENT PROPERTY BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS

Authors

  • Mahmudov Jamshed Ashrafovich Independent Researcher, Department of Financial Accounting and Reporting, Tashkent State University of Economics

Keywords:

Financial reporting, International Financial Reporting Standards (IFRS), investment, investment property, valuation of investment property, income, expenses.

Abstract

The article examines real estate investments as a key sector that ensures economic growth and serves as a stable source of income. Improving investment accounting in this field is essential not only for enhancing financial performance but also for managing risks and making strategic decisions. This paper explores the main methods and approaches necessary for improving the accounting of real estate investments.

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Published

2025-10-03

Issue

Vol. 40 (2025)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

ISSUES OF ACCOUNTING FOR INVESTMENT PROPERTY BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS. (2025). American Journal of Business Management, Economics and Banking, 40, 72-75. https://americanjournal.org/index.php/ajbmeb/article/view/3104