In the practice of accounting entities, problems are emerging regarding the calculation and accounting of depreciation for fixed assets, initial recognition and subsequent revaluation, determination of fair value, checking for impairment, and the correct and reliable reflection of information about them in financial statements. In this article, we have discussed in detail the current state of fixed assets depreciation accounting and its improvement, and have provided proposals and recommendations for its improvement

In the article, the analysis of the practical situation of the bank's financial indicators was carried out on the example of the FEA National Bank, and the financial reasons for the formation of the results were explained. In particular, scientific conclusions were formed by analyzing the 7-year dynamics of indicators such as the composition of assets and liabilities, assets and capital profitability of commercial banks.

The article analyzes the current state of the bank's financial indicators, in particular, indicators related to the bank's credit activity, using the example of JSCB "Microcreditbank". In particular, scientific conclusions are drawn based on the analysis of the 7-year dynamics of such indicators as the commercial bank's return on assets and capital, the volume of problem loans and the amount of reserves created for them.

This study explores the impact of financial metrics, specifically Return on Assets (ROA) and Return on Equity (ROE), on stock values in Islamic banking in Pakistan. Islamic banking in Pakistan lacks empirical research on how financial indicators like ROA and ROE affect stock values, creating a gap in understanding crucial performance metrics for investors. The study adopts a quantitative method, analyzing secondary statistics from the Pakistan Stock Exchange and Meezan Bank websites for the period 2016–2022. Linear regression in EViews is applied to assesses the relationship between ROA, ROE, and stock prices of the Bank. Results of the study indicates that the stock prices are positively influenced by returns and equity, however, impact of return on asset is statistically significant at 10 percent confidence interval.  The study is limited to data from PSB and IMBS, restricting its generalizability to other banks or markets. Study suggests investors should prioritize ROA and ROE metrics when evaluating stocks in Islamic banking, as they are essential for understanding performance and making informed decisions.

An investment is a sacrifice of present consumption with the expectation of the future will be better. In a general sense, it is an allocation of money in different assets with the expectation that in the future the value of these assets will be higher and generate some return. The tourism industry's investment potential is intrinsically linked to the number of visitors and tourists attracted to a destination. To capitalize on this potential, it becomes imperative to develop tourism infrastructure, services, and facilities that can cater to the growing demand. This, in turn, creates opportunities for investors, leading to the realization of investments in the sector. In terms of money movement and building the supply side for tourism in India through private sector investments. In terms of money movement and building the supply side for tourism in India through private sector investments.

This article examines theoretical issues relating to the optimization of a company’s asset and capital structure, analyses indicators for assessing the efficiency of asset utilization, and reviews the trends in the structure and the asset-to-capital ratio of Uzbektelecom JSC over recent years. Based on financial statements prepared in accordance with International Financial Reporting Standards, an assessment of the company’s fair value has been carried out, and proposals have been made to optimise the company’s asset and capital structure in order to increase its fair value