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

This article analyzes current issues in the development of the stock market, as well as factors contributing to the activation of joint-stock companies’ participation in the capital market. In addition, the main problems hindering the development of the stock market state intervention, infrastructure deficiencies, low financial literacy of the population, and weak liquidity in the securities market are examined on a scientific basis. The empirical part of the study reveals the role of the capital market in economic growth based on the dynamics of global IPO proceeds and the capitalization of Apple Inc. The results of the article serve as a basis for developing scientific and practical recommendations for the development of the stock market

This article presents a comprehensive analysis of the state and structure of the government securities market in the Republic of Uzbekistan during the period 2018–2024, focusing on demand and placement trends. Government bonds are considered a key element of the financial system and play an important role in mobilizing both domestic and foreign investment resources. Particular attention is given to identifying institutional and structural constraints hindering the full development of this financial market segment. These include the limited range of available debt instruments, low liquidity in the secondary market, a predominance of short-term bonds, and the absence of flexible instruments such as floating-rate bonds. The study argues that the establishment of a fully functional, multi-level infrastructure for the circulation of government bonds requires the introduction of innovative instruments, including indexed, "green," and social bonds, which could enhance the sustainability of budget financing and strengthen the investment climate. It concludes that the development of the government bond market is of strategic importance for ensuring budgetary stability and increasing the transparency of public debt policy.