In this article, the current problems in the recognition of cash assets and equivalents, their definition in accordance with international standards are noted. An author's definition of funds has been developed. On the basis of foreign experiences, proposals were developed to improve the composition of cash and cash equivalents. Today, the main directions for improving the cash account were proposed.

Compiled in accordance with international and national standards using the direct and indirect method, the “Cash Flow Statement” is not without certain information limitations.Also, the indicators of this report are filled in by sampling data from numerous accounts for cash and non-cash transactions. Having information limitations in the report and filling out its indicators based on the above procedure, naturally, do not provide a complete guarantee in providing investors, owners, and managers of enterprises with reliable information, respectively, and in making real decisions. Considering the current existence of such a situation at every enterprise, this article explores ways to improve the “Cash Flow Statement” in form and content, as well as expand its information capabilities

in the article, the investment activity of the investment bank, investment assets, the approach of the investment bank to the investment activity, the invectation of the securities, and the investment protection of the investment bank are explained in the article.

This article describes the content of operational activities and their management in enterprises. The approaches of scientists to the management of operational activities are also indicated, as well as the directions of the tasks of managing operational activities. General conclusions are formulated and appropriate recommendations for effective operational management are given.

This article discusses the application and modification of lease instrument, which is one of the services of Islamic finance. The important features of financing the lease transaction and the corresponding accounting policy and procedure are described and explained. In particular, it is emphasized that when using lease as an instrument of Islamic finance, the presence of an asset in the lease agreement, full provision of all descriptions and full fulfillment of the terms of the contract are among the most important aspects. In conclusion, it is substantiated that with this type of contract, the amount of fair rent does not lead to unjust enrichment as a result of the exchange of opposite values.