In accordance with the “Financial Instruments: Information Disclosure”
standard No. 7, the article describes the essence, purpose, functions and application aspects of
financial instrument accounting disclosure. In recent years, the variety of financial instruments
and the complexity of their dynamics in financial markets have sharply increased in the world.
This serves to increase the risk of financial instruments. The article describes the types of risks in
accounting for financial instruments and the procedure for explaining them. In the system of
international financial reporting standards, the topic of financial instruments is considered the
most complex. Accounting information for financial instruments requires a large amount of
knowledge and skills. IFRS 7 Financial Instruments: Disclosures Good disclosure is more of an art
than a science

This article analyzes the mechanisms of using financial instruments in ensuring regional development and their economic effectiveness. The study comparatively studies the models of financing regional development based on the experience of the European Union countries, in particular Poland and Turkey. The article analyzes the institutional foundations of financial instruments, revolving financing mechanisms, the activities of regional development agencies and the economic results of financing systems implemented on the basis of public-private partnerships. According to the results of the analysis, it was found that the effectiveness of financial instruments in regional development depends on their repeatability, targeting and the level of institutional coordination. Also, based on the experience of Poland and Turkey, the importance of using effective models of regional financing, in particular, revolving funds, regional development agencies and innovative financial instruments (venture funds, "green" bonds, sukuk) is substantiated. The results of the study allow us to develop practical recommendations for improving regional development financing mechanisms in Uzbekistan, increasing the economic potential of regions and stimulating investment activity.

This article examines the economic essence of the performance efficiency of Islamic financial institutions, their role in the modern financial system, and their significance in financing the real sector of the economy. The paper analyses the fundamental principles of Islamic finance, including the prohibition of riba, gharar and maysir, the reliance of financial transactions on real assets, the equitable distribution of profit and loss, and the compliance of financial operations with Shariah requirements. Particular attention is paid to the economic content, operational mechanisms, risk characteristics and profitability potential of Islamic financial instruments such as musharakah, mudarabah, murabahah, ijarah, salam, istisna, sukuk, qard hasan and takaful. The study substantiates the role of Islamic financial institutions in expanding financial inclusion, supporting small and medium-sized enterprises, financing investment projects and reducing systemic financial risks. The AAOIFI and IFSB international standards are considered important methodological foundations for the legal, accounting and prudential regulation of Islamic financial institutions. The article argues that the efficiency of Islamic financial instruments is reflected in their ability to distribute risks fairly, ensure asset-backed financing, strengthen social responsibility and contribute to sustainable economic development.

This article provides an in-depth analysis of the economic and environmental importance of green finance instruments in improving the field of waste processing. Currently, increasing industrial emissions, increasing environmental problems, and the need to use resources wisely require the development of a waste recycling system. Green financial instruments are emerging as an important financial mechanism in this process. The article explains the nature of financial instruments such as green bonds, environmental loans, government subsidies, and grants, and analyzes their practical application in the waste recycling sector. During the study, the current state of the Waste Recycling Industry, existing financial problems and investment constraints were studied. In particular, it is justified that traditional sources of financing cannot fully meet the technological modernization and environmental safety requirements of enterprises. Therefore, the need to form a long-term and sustainable financing system through green financial instruments is emphasized.

Environmental risks not only threaten social life, but also cause large financial losses in economic entities. In this area, the introduction of "green" financial instruments is used as an instrument to reduce financial risks. The article analyzes the prospects of the transition to the "green" economy, views on the concept of "green" financing, development trends, financial risks that may arise in the organization of "green" financing, and financial risks that are intended to be eliminated by means of "green" financial instruments.

This article discusses one of the methods of Islamic financing – istisna, which is one of the methods of financing financial institutions, and also reveals its essence. The features and specificity of istisna, as a method of financing based on the principles of Islamic economics, are considered. The features of accounting for istisna as a financial instrument, as well as its advantages and disadvantages compared to other financial instruments, in particular, salam, are covered. It also sets out the legal basis and procedures for applying this instrument. The forms of payment in istisna and the sequence of transactions using this instrument are consistently analyzed. Also analyzes the main similarities and differences of the istisna instrument with financial instruments offered by traditional financial institutions. The article concludes with conclusions about the benefits of using the istisna tool.

This article examines the issues of improving the accounting of financial investments from the perspective of national and international standards. In particular, it analyzes the content, scope of application, and practical aspects of the National Accounting Standard No. 12 “Accounting for Financial Investments,” adopted in the Republic of Uzbekistan in 2024. The study explores the differences between traditional approaches to the measurement and classification of financial investments and modern models applied in international practice. Specifically, it provides a theoretical analysis of business model-based classification, fair value measurement, and the expected credit loss (ECL) model within the framework of IFRS 9 “Financial Instruments”. Furthermore, the article develops theoretical and practical recommendations aimed at enhancing accounting practices and improving the quality of financial reporting in the context of ongoing accounting reforms.

This article analyzes the concept of financial derivatives, their types and practical application. It also presents the level of development of the derivatives market in Uzbekistan, existing problems and the author's proposals for their elimination. The study highlights the importance of derivatives for the economy, their role in risk management and the opportunities they create for investors. The author proposes important measures to improve the legislative framework, create infrastructure and attract investors to develop the financial derivatives market in Uzbekistan.

This article discusses issues of financial support for the agricultural sector. A
review of existing instruments of state financial support for agricultural producers in developed
countries was carried out. An analysis of direct and indirect methods of financial support for the
agricultural sector of the USA and Canada was carried out. As a result of the analysis, conclusions
were drawn about financial support for the agricultural sector

This article aims to assess the effectiveness of financial-credit instruments, particularly investment loans from commercial banks and fiscal preferences, in enhancing the investment attractiveness of regions, and to develop scientifically grounded proposals for improving these mechanisms. The paper identifies systemic problems in financing regional economic growth and substantiates the necessity of aligning centralized resource allocation with regional specialization.

The article analyzes the economic significance of the Islamic capital market ecosystem and its role in the modern financial system. It examines the development of financial instruments such as sukuk, Islamic stocks, and ETFs, as well as the role of Shariah boards and international institutions in fostering an atmosphere of trust. The research highlights the necessity of introducing innovative financial products and fostering international cooperation for the sustainable development of Islamic capital markets. This market plays a crucial role in the global economy by facilitating investment, fairness, and stability.

The article covers the issues of entering financial market instruments adapted to world standards and creating a favorable economic zone for investors in the context of globalization. The use of financial market instruments to attract investments is also analyzed

The article analyzes the role of international financial institutions in financing innovative projects and their implementation. The strategy, financial instruments, and technical assistance of such large financial institutions as the World Bank, the Asian Development Bank, and the International Monetary Fund in supporting innovations will be highlighted. At the same time, the effectiveness of cooperation with international institutions based on the experience of the CIS countries, in particular Uzbekistan, will also be considered. The article provides an in-depth analysis based on the views of scientists, practical examples, existing problems, and promising proposals.

This article examines the possibilities and problems of introducing Islamic securities to the financial market of Uzbekistan. Sharia-compliant Islamic securities are an alternative to traditional financial instruments and have been successfully introduced in various global markets. This study analyzes the feasibility of such implementation in Uzbekistan, taking into account the specific economic, cultural and regulatory environment of the country. The research emphasizes the importance of improving the existing legal framework and developing the financial infrastructure. By solving the existing problems, Uzbekistan can benefit from the introduction of Islamic securities, which will lead to a more inclusive and diversified financial market.

This article describes the relevance of managing and assessing financial risks when developing company forecasts. International standards for assessing financial risks and their economic essence have been studied. Conclusions are drawn about the important features of financial risk management. A scientific proposal and practical recommendations for improving risk management have been developed

In this article, the issues of effective use of financial instruments to reduce the share of the secret economy in our republic and the fact that the work of tax authorities to fight against the widespread practice of hiding the amount of income by taxpayers and using tax evasion schemes are discussed in a scattered and consistent manner, which leads to a decrease in tax discipline and the preservation of the scale of the secret economy. a study was conducted on the analysis and evaluation of the results of the deterioration of business conditions for honest entrepreneurs, and scientific and practical conclusions and proposals were developed for its application.

In the article have been examined the scientific and theoretical aspects of financial market and was analyzed the dynamics of stock market’s instruments. In addition, wide variety of current problems in the stock market were identified ,also, in order to eliminate these problems were drawn up proposals and corresponding conclusions .

This article describes the importance of insurance companies in the
development of the national economy. Practical data on financial transactions carried out by
insurance companies is analyzed. Foreign experience in the development of investment activities
of insurance companies has been studied. Conclusions and proposals for improving the activities
of insurance companies are formulated

The article deals with the issues of harmonization with international financial reporting standards, the solution of organizational issues of accounting for securities and the organization of audits based on international financial reporting standards.

The aim of this study is to develop a phased model for the gradual formation of an alternative finance ecosystem in Uzbekistan, taking into account the country’s existing financial market infrastructure, institutional capacity, and available alternative finance instruments. To achieve this objective, the study adopts a predominantly qualitative approach. The analysis results in the formulation of key policy directions and implementation stages for the development of an alternative finance ecosystem in the country. In particular, the study outlines the establishment of an institutional foundation to support alternative finance, the design of a human capital development strategy and the enhancement of awareness in the field of Islamic finance, the phased introduction of Islamic capital market instruments and the preparation and sequencing of development programs.

This article provides an in-depth analysis of the theoretical and practical foundations of state regulation of the real sector. Specifically, it defines the role of the state within the economic system, evaluates the effectiveness of regulatory mechanisms, and examines the interactions between institutional and market-based approaches in a comprehensive manner. Within this framework, the study systematically highlights how state intervention is implemented through legal, financial, and administrative instruments, and assesses their impact on real sector entities. Additionally, the paper explores the specific features of public policy in various sectors of the economy – including industry, agriculture, infrastructure, and services –  and evaluates its influence on economic stability. Based on the findings, the study offers policy recommendations aimed at improving the efficiency of real sector regulation in the national economy.

This article analyzes the methodological foundations for applying Islamic financial instruments in Uzbekistan and proposes key directions for their improvement in line with international standards. A comparative evaluation of AAOIFI and IFSB guidelines, along with the experiences of leading Islamic finance markets such as Malaysia, the UAE, and Turkey, is conducted. The findings indicate that the development of Islamic finance in Uzbekistan requires enhancements in the legal framework, institutional structure, product design methodology, risk management practices, Shariah governance, and tax treatment. Addressing these methodological gaps is essential for ensuring the sustainable and effective growth of Islamic finance in the country.

This article studies the role of capital market participants in the transition to a green economy, the role of the capital market in the transition to a green economy, the importance of green financial instruments and their approaches to types. The role of green investors in the capital market, the functions of capital market participants in the transition to a green economy, and the share of green bonds in the international green bond market by type are analyzed. Based on the analysis, relevant conclusions are given.

This article discusses the issues of effective use of financial instruments to reduce the share of the shadow economy in the country in recent years, as well as the implementation of measures to eliminate conditions and violations that contribute to the secret economy, through the use of tax administration tools developed by tax authorities. In addition, the article analyzes the timely disclosure of tax evasion schemes, develops tax scientific and practical conclusions and proposals to reduce costs associated with ineffective methods of administration, further optimize the structure of tax authorities by centralizing individual functions, increase the efficiency of tax administration, conduct field research research and eliminate contradictions in legislation.