Theoretical and Methodological Aspects of Securities Accounting
Abstract
A research analysis examines securities accounting's theoretical constructs together with methods and measurement techniques which use IFRS reporting frameworks. The connection between IFRS 9 and IFRS 13 standards is growing but emerging economies such as Uzbekistan alongside others experience significant difficulties in uniting their local accounting systems with international framework approaches. This work examines the essential question regarding how valuation variations influence organization financial visibility and achievement results. The authors use qualitative methods to explore Uzbekistan Pochtasi JSC and Uzbektelecom JSC case data to evaluate their compliance with IFRS alongside their approaches to securities classification and valuation techniques. Financial income volatility together with investor trust levels depend heavily on the decision between using fair value and amortized cost as valuation approaches. The financial approach at Uzbekistan Pochtasi JSC focuses on stable outcomes through amortized cost methodology yet Uzbektelecom JSC selects fair value evaluation for market-based valuation. Earnings predictability and regulatory compliance together with risk exposure suffer direct consequences from financial valuation techniques. The paper ends by suggesting best practices for improving securities accounting through standardization efforts and implementation of automation systems and international practice adoption. Obtaining investor trust together with improved financial reporting quality requires these specific measures in maturing economies
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