Author: Axmadaliyeva, Zebo Abduxalimovna

Annotation: The purpose of this study is to substantiate the essence of investment property, which is an urgent problem of accounting, economic analysis and audit in the digital economy. After all, the assessment of investments in the economy of Uzbekistan today requires methodological justification of the organization and improvement at the level of requirements and criteria of market relations, the development of rules for the implementation of long-term and short-term financial investments by enterprises that meet the conditions of the current period.

Keywords: investment property, investment property valuation, future cash flows from investment property, actual costs, fair value.

Pages in journal: 801 - 811