MAIN CHARACTERISTICS OF CONSOLIDATED FINANCIAL STATEMENT ACCORDING WITH IFRS
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IFRS, IAS, consolidation, consolidated financial statements, Chief Enterprise, subsidiary Enterprise, net assets, goodwill, retained earnings of Consolidated Group.Abstrak
This article describes the essence of the preparation of consolidated financial statements and the prospects for its application. Opinions of foreign and local scientists on the topic were analyzed and proposals and recommendations were developed by the author.
Iqtiboslar
Resolution of the president of the Republic of Uzbekistan dated February 24, 2020 No. 4611 " on additional measures of transition to International Financial Reporting Standards
International standard of financial reporting 10 (IFRS) "consolidated financial statements". http://www.mf.uz
A.N.Turaev. Implementation Issues in the Republic of Uzbekistan with International Standards of the Financial Statements. Journal of Economic and Business Studies. Scientific Journal Impact Factor-7,081; Volume 2 Issue 7, 2019. 1-4 p. https://www.pubtexto.com/journals/journal-of-economic-and-business-studies/fulltext/implementation-issues-in-the-republic-of-uzbekistan-with-international-standards-of-the-financial-statements
I.R. Avazov consolidated financial statements compilation and improvement of audit.dissertation abstract –Т.: TFI, 2021 y. 45-p.
S.S. Nasreddinov. Theoretical and methodological issues of creating consolidated financial statements (on the example of the state Joint-Stock Association drug) dissertation abstract for obtaining the degree of candidate of Economic Sciences, Tashkent: 2004. -22 p .;
N.B. Khujabekov. Improving consolidated financial statements when combining business: dissertation abstract for the degree of candidate of Economic Sciences, Tashkent: 2009. 22 p.
