This article covers the investment activity of the Republic of Uzbekistan, the volume of invested investments and their statistical analysis, sources of financing of invested investments, the division of centralized and decentralized investments, invested investments in fixed capital by district by sources of financing, the technological composition of invested investments in fixed capital, invested foreign investments and loans, investments and loans in fixed capital by types of economic activity, the investment policy of Navoi region and its specific features. The effective functioning of the investment market of Navoi region should be constantly and systematically assessed from the point of view of various entities (investors, contractors, customers, design and research organizations), investment objectives, investment demand and supply, and state policy. In this regard, it is appropriate to consider in more depth the problems of the essence and specific features of the investment market, the need to develop effective management solutions in

The article analyzes the measures taken under the "New Uzbekistan" Development Strategy for 2022–2026 to attract investments. It provides quantitative data on the dynamics of foreign and local investments, their efficiency, and distribution. The article examines Uzbekistan-China investment cooperation, the dynamics of foreign direct investments, portfolio investments, and external loans attracted to fixed capital as of 2023. Additionally, it presents an analysis of investment distribution across regions and the top investor countries.

Today, investments are the most necessary part of the economy in the development of the economy of each country. National and foreign investments in the country serve to rapidly grow the economy, ensure macroeconomic stability, reduce the level of unemployment, improve the lifestyle of the population, increase their income, and provide employment to the population. The article presents the essence of investments, the factors that attract them to the country, as well as opinions and comments aimed at increasing the attractiveness of investments in the regions. At the same time, in today's globalization period, every country of the world acquires important investment importance in improving its economic status, forming new production areas, creating job vacancies, effective use of natural mineral resources of the country and their processing. The biggest factor of economic development of any country is investment.

In this article, the relevance of the role of foreign investments in industrial production, the positive impact of investments on the economy, measures to organize the effective use of investments in economic sectors and the prospects of attracting investments, along with investment, new technologies, advanced experiences, the directions of entry of highly qualified specialists, the analysis of the efficiency of investments in the development of the economy of Uzbekistan are presented.

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 highlights the theoretical and practical aspects of regional economic development based on the efficient use of investments. The dynamics of gross regional product and the volume of assimilated investments in fixed capital across the regions of the republic are analyzed. Furthermore, the technological structure of investments in fixed capital has been studied as an indicator of investment efficiency, and a comparative analysis with foreign countries has been carried out. In addition, proposals have been developed for promoting regional economic development based on the effective utilization of investments.

This article analyzes the issues related to increasing the efficiency of investments directed to Uzbekistan. The role of investments in the structure of the country's gross domestic product (GDP), their impact on economic growth, and their importance in economic diversification are examined. In addition, promising directions are proposed for improving the investment climate, effectively managing investment projects, and optimizing the economic outcomes derived from investments.

This article discusses the importance of foreign investments in the macroeconomic stability of the country, the problems observed in direct attraction of foreign investments, large-scale reforms carried out in recent years in order to achieve stable economic growth in our country. Ways to increase the amount of investments per capita will be studied. In the analysis part, the factors affecting macroeconomic stability are analyzed in depth through comparative and selective methods and results are obtained. Based on the observations and analysis, conclusions and suggestions are given.

This article highlights the importance of “green” investments and employment in the process of implementing the Sustainable Development Goals (SDGs) in Uzbekistan. It examines the integration of the SDGs into national development policy, the practice of green budgeting, and the institutional and financial mechanisms for transitioning to a green economy within the framework of the “Uzbekistan–2030” Strategy. In particular, the article analyzes the dynamics of investments directed toward renewable energy, the tagging of state budget expenditures in accordance with the SDGs, and green financing instruments. Based on this analysis, it substantiates the role of green investments in achieving SDGs 7, 8, 9, 11, 12, and 13. Based on the results of the analysis, relevant conclusions are formulated, and scientific proposals and practical recommendations are developed.

We investigated the relation between profitability and risks in the investments of commercial banks in real estate. The article investigates the position of real estate in the investment portfolio of banks, the earnings generating mechanisms and the principal types of risks experienced at the investment stage. Particular attention is paid to the impact of real estate investments on the financial stability of banks. The empirical study is conducted using the example of Kapitalbank, highlighting the importance of a risk-oriented approach in managing real estate investments. The implications of the study are practical for improving investment strategies and enhancing asset quality in commercial banks.

The article examines the role of Islamic banking in stimulating the inflow of investments into the real sector of the economy. Islamic financial institutions, based on Sharia principles, ensure fair risk-sharing, transaction transparency, and a focus on projects with real economic value. Based on an analysis of theoretical foundations and the experience of countries with a developed Islamic financial system, it is revealed that Islamic banking contributes not only to attracting domestic and foreign investments but also to enhancing the stability of the financial sector. Particular attention is given to the prospects for implementing Islamic banking in Uzbekistan as a factor in supporting small and medium-sized businesses, developing infrastructure, and strengthening trust in the banking system.

The article presents a statistical analysis of investments in industrial enterprises that provide various products and services to the population of our country. Information on the number of industrial enterprises and the volume of investments made in this region in 2010-2023, as well as the amount of gross regional products.

In the article, the information covered in the cash flow statement, the actual state of the reflection of items related to capital investments in the form of this report was studied, and recommendations were developed for the reflection of information on capital investments in the statement of cash flows. Also, international experiences reveal the issues of covering long-term assets such as investment property and biological assets in the cash flow statement.

This paper comprehensively examines the theoretical and practical aspects of the efficient use of investments in the development of the national economy based on an econometric approach. The study utilizes macroeconomic data for the period 2000–2024 to conduct an in-depth analysis of the impact of investment volume, employment level, and export volume on Gross Domestic Product (GDP). The methodological framework includes correlation analysis, construction of a multiple regression model, evaluation of parameter significance using t-statistics, assessment of overall model adequacy through the F-test, and testing for autocorrelation using the Durbin–Watson statistic. All econometric computations and model estimations were carried out using the modern statistical software environment R Studio. The empirical results demonstrate that investments have a strong positive and statistically significant effect on economic growth, as measured by GDP. Based on the findings, a set of practical recommendations has been developed aimed at improving the efficiency of investment utilization, optimizing their allocation across economic sectors, and enhancing investment policy.

The article analyzes the mechanisms of attracting foreign investments and existing challenges in Uzbekistan. The research focuses on improving the investment climate, creating favorable conditions for foreign investors, and identifying directions for their further enhancement. In addition, based on the experience of leading foreign countries, effective mechanisms suitable for Uzbekistan are proposed.

This article explores the relevance, key directions, and outcomes of attracting foreign investments into the economy of Uzbekistan. It analyzes current economic reforms, the simplification of the tax system, legal guarantees, and preferential treatment offered to foreign investors. The study also highlights the importance of improving the investment climate through international experience, promoting public-private partnerships (PPPs), and investing in infrastructure, digital economy, and green energy. The paper presents practical recommendations for enhancing investor confidence, minimizing bureaucratic barriers, and strengthening legal frameworks to boost foreign direct investment in Uzbekistan.

The article examines the role of insurance companies in the development of green investments as an important direction of sustainable financing. It analyzes the theoretical foundations, key principles, and main areas of green investments in the insurance sector. Special attention is given to the advantages and challenges faced by insurance companies when integrating ESG criteria into their investment practices. Recommendations are presented to improve green investment mechanisms, including standardization of reporting, implementation of digital technologies, and development of specialist competencies.

This article analyzes the role and importance of green investments in the development of the green economy in Uzbekistan. It explores the opportunities for implementing green investments to promote environmentally friendly economic activities, develop renewable energy sources, and introduce ecological technologies. Furthermore, existing green investment projects in Uzbekistan are examined, the main barriers to their expansion are analyzed, and appropriate conclusions and recommendations are provided.

The article presents a comprehensive analysis of strategies for the formation and development of human capital in economically developed countries. Key factors determining the level of human capital are examined, including the scale of public and private investments in education, healthcare, scientific research, and innovation. Particular attention is paid to the role of the corporate sector in enhancing professional competencies and improving labor productivity. Based on international research data and comparative analysis, the structural features of human capital management in countries with varying levels of economic development are identified. The study concludes that systematic and proactive investments in human capital are critical for ensuring sustainable economic growth, enhancing competitiveness, and maintaining social stability.

This paper examines the economic nature of foreign investments and their impact on the country's economy. Foreign investment is the capital injected into the economy of another country by foreign investors, which stimulates economic growth by creating new production facilities, importing technologies and improving the skills of personnel. The article examines the main types of foreign investments, their functions in the economy of the receiving country, factors affecting the economy and benefits.

The role of human capital as the main factor in the economic, social and political development of the state has constantly grown and continues to grow. After mankind has made the transition from the industrial to the post-industrial stage in its development, intellectual resources have become one of the key factors in the development and prosperity of society. The high proportion of human capital in the national wealth of developed countries explains the high level of their socio-economic development. This article examines the importance of investments in human capital for the effective functioning of the economy, as well as the political and social stability of society.

This scientific article discusses the issues of effective use of investments in the activities of small businesses in our country and improving the composition of investments made in this area. As a result of the study, problems were identified, and the author developed proposals and recommendations for solving them.

This article pays special attention to the specific features of the investment environment in the development and attractiveness of the economy of our country. Today, intensifying the attraction of investments into the economy of our country, creating favorable conditions for attracting investments, introducing practical mechanisms for their legal protection and further improving the investment environment is one of the most important tasks in the field of economic development.

The article highlights the special role of enterprises and joint ventures with foreign investments in the economy of our country. Also, several specific features of taxation of the activities of enterprises and joint ventures with participation of foreign investments are analyzed