Abstract
In connection with the globalization of the economy and the establishment of accounting at the level arising from the requirements of International Standards, the issues of improving the accounting of investment activity in our republic are distinguished by their relevance. the study of investment activity accounting in the context of the requirements of international standards is of great importance. As a result of measures taken in the direction of the investment environment in our country in a more positive direction, the number of companies investing in Azerbaijan is increasing and their geography is expanding. The infrastructure projects created in Karabakh, freed from occupation, are very important. Currently, construction works are being carried out rapidly in Karabakh, preliminary infrastructure projects are being carried out in every district and settlement, and the foundations of smart village and smart city concepts have been laid. Therefore, with the concept of smart city and smart village, all service, production and commercial facilities in the area will be managed through a single system. Purpose: To examine the directions of improving the accounting of investment activity in our republic, especially the perspective of investments in our territories freed from occupation. Methodology: Decisions and decrees of the President of the Republic of Azerbaijan, instructions of the Ministry of Finance of the Republic of Azerbaijan, official publications of the Chamber of Auditors were used in the article. Results of the study: As a result of the conducted studies, it was determined that in recent years, clean energy projects, low-carbon transport, “green” buildings, waste management, clean industry, natural climate solutions, integrated partnerships, as well as the development of integrated and decarbonized energy and transport systems have been developed in our country. İt is planned to investigate the possibilities in the direction of cooperation.
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