CONSOLIDATED FINANCIAL STATEMENTS AND THEIR THEORETICAL FOUNDATIONS

Authors

  • Otabek Kholmurodov (Karshi Engineering and Economics Institute, senior lecturer)

Keywords:

consolidation, consolidated financial statements, control over the capital, head organization, subsidiary, factual value.

Abstract

In the article the theoretical foundations of consolidated financial reporting, its application, standards governing the formation and presentation of consolidated financial statements, control over capital and the degree and order of its impact.

References

Decree of the President of the Republic of Uzbekistan No. PF-6096 of October 27, 2020 "On measures to accelerate the reform of enterprises with state participation and privatization of state assets."

Resolution of the President of the Republic of Uzbekistan dated February 24, 2020 No PP-4611 "On additional measures for the transition to international financial reporting standards."

Daniels M.B. Corporation Financial Statements. N. Y., 1980. P. 23.

King T.A. More Than a Numbers Game A Brief History of Accounting. John Wiley & Sons Inc, 1992. P. 21.

Annual Report of the United States Steel Trust // Scientific American. 1903. 18 Apr. P. 294–295.

Gribanovskiy A.M. Konsolidirovannaya finansovaya otchёtnost: s chego vse nachinalos. Journal «Corporate financial reporting. International Standards » №2 for 2010 .

N.Yu.Jurayev. Financial Reporting. Training manual. The TDIU. - T.: 2010.160 bet 113-bet

Tashnazarov S.N. Scientific Electronic Journal" the need, essence and stages of transformation of financial report"," Economics and innovation technologies". № 3, may-June, 2017 years

Ochilov.I. (2020)" Improving the preparation of consolidated financial statements in insurance companies in accounting with the requirements of IFRS" International Finance and Accounting. Val.2020: ISP.2, Article 26

Samarina Yu.A. Osobennosti formirovaniya I regulirovaniya konsolidirovannoy finansovoy otchetnosti. Electronic nauchny Journal "vector ekonomiki". 2020 №10

Downloads

Published

2022-12-30

How to Cite

Kholmurodov, O. (2022). CONSOLIDATED FINANCIAL STATEMENTS AND THEIR THEORETICAL FOUNDATIONS. Educational Research in Universal Sciences, 1(7), 432–436. Retrieved from http://erus.uz/index.php/er/article/view/912