Investitsiyalar auditi va baholash


s ………………………………………...41  3.3. Accounting and estimation of capital Investment s



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Инвестициялар аудити ва баҳолаш Файзиев Ш Н Ў Қ 2011

s
………………………………………...41 
3.3. Accounting and estimation of capital Investment
s
…………………………..49 
3.4. Accounting of completed and incompleted units of construction…………...53 
3.5 Capital Investment

Audit…………………………………………………....54 
Chapter IV. Financial Investment Accounting 
………………………………61
 
4.1.Nature of Financial Investments and tasks of Accouting ……………………61 
4.2.Classification and estimation of long – range (fixed) Financial Investment
s
..63 
4.3. Investment
 
Discounting………………………………………………..…....68 
4.4.Reflection of movement in long – ranged Investment
s
……………………..71 
4.5.Short – term Financial Accounting Investment……………………………..76 
Chapter V. Planning of Auditing Investments
……………………………….83 
5.1.Goals, tasks, and stages and main principles of Planning Investment
 
Audit..83 
5.2.Designing Programmes of Investments Audit………………………………84 
 Chapter VI. Procedure of arranging
Investment Audit
…………………….92 
6.1.Description of financial Investment
s,
auditing characteristics, goals
and tasks…………………………………………………………………..…......92 
6.2.Information sources used in auditing of financial Investment
s
…………….99 


146 
6.3.Inventory of financial Investment

and the control of trustworthiness……100 
Chapter VII.Procedure of arranging audit of financial Investments 
…….110 
7.1.Control and auditing in correctness of estimation in primary
Securities…………………………………………………………………….....110 
7.2.Analytical control of Accounting problem; entering and leaving 
securities ……………………………………………………………….……..112 
7.3.Profitableness of Accouting in financial Investment
s, 
reflections and
taxation in financial Investments ………………………………………..……114 
Glossary ………………………………………………………………………122 
Literature ……………………………………………………………………...132 
Contents ……………………………………………………………………….141 

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