DIRECT ACCOUNTING OF FOREIGN INVESTMENTS AND THEIR IMPACT ON FINANCIAL RESULTS

This article scientifically analyzes the accounting treatment of direct foreign investments and their impact on the financial results of enterprises. The study examines the current methods of accounting for foreign investments, their presentation in financial statements, and issues related to their evaluation based on international standards. It also identifies the impact of investments on indicators such as profitability, liquidity, and financial stability. As a result, proposals and recommendations are developed for the effective management and proper accounting of foreign investments in enterprises.