A new textbook titled "Techniques for Securities Transactions and Accounting for Such Transactions" has been prepared for university students in Turkmenistan. The book was published by the "Ylym" publishing house of the Academy of Sciences of Turkmenistan, upon the recommendation of the country's Ministry of Education.
The authors of the manual are Mahri Ashyrova and Meret Meredov. The publication consists of five chapters.
It provides a detailed examination of the theoretical and methodological foundations for executing and accounting for securities transactions, including the classification and substance of such transactions. Particular attention is given to the specifics of applying accounting practices at various stages of these transactions, as well as to the management of accounting processes across different functional areas. Furthermore, the manual outlines the procedures for carrying out securities transactions in Turkmenistan and the organization of accounting for these operations.
This manual is intended primarily for university students. It may also be used by professionals working in the field of accounting.