УЗОҚ МУДДАТЛИ МОЛИЯВИЙ ИНВЕСТИЦИЯЛАР ҲИСОБИНИ ТАКОМИЛЛАШТИРИШ, IMPROVING THE ACCOUNTING OF LONG-TERM FINANCIAL INVESTMENTS, СОВЕРШЕНСТВОВАНИЕ УЧЕТА ДОЛГОСРОЧНЫХ ФИНАНСОВЫХ ИНВЕСТИЦИЙ

<jats:p>This article discusses the concept of long-term financial investments. Their importance and essence, the regulatory and legal basis for accounting for long-term financial investments, their recognition and valuation in accounting, as well as the procedures for their inclusion and write-off, and revaluation. Scientific proposals and recommendations are given to improve the accounting of long-term financial investments, their reflection in the accounts and their improvement based on international standards</jats:p>