Tel: +998901234567
Search

No. 10 (2025)
Marketing

Articles

IMPROVEMENT OF CONSOLIDATED FINANCIAL REPORTING ON THE BASIS OF INTERNATIONAL STANDARDS

Published 2025-10-31

Authors
Avazov Ilxom Ravshanovich
Affiliation
Associate Professor of the Department of Audit, Tashkent State University of Economics, PhD
PDF (Uzbek) Google Scholar Google Scholar

Abstract

The article presents the procedures and rules for preparing consolidated financial statements within the accounting policy, emphasizes the timely, systematic, and integrated formation of consolidated financial reporting, and provides scientific recommendat ions for preparing and presenting such reports in accordance with international standards.

Keywords

financial reporting, consolidated financial statements, international financial reporting, parent company, subsidiary, joint -stock company, asset accounting, liability accounting

References

  1. “Консолидациялaшгaн молиявий ҳисобот” 10 -сoн Молиявий ҳисоботнинг хaлқaрo стандарти.
  2. Голиков В .М. “Организация и методика аудита консолидированной финансовой отчетности, составленной в соответствии с МСФО ” Автореферат Москва г. 2007 ст.28
  3. Хўжaбeкoв Н.Б. Бизнeсни бирлaштиришдa консолидациялaшгaн молиявий ҳисоботлaрни тaкoмиллaштириш: дис. Aвтoрeф....и.ф.н., Т.:2009 й.
  4. Generalova, N., Soboleva, G., Sokolova, N. (2015): IFRS -Russian Experience: Realities and Challenges, Proceedings of the 25th International -Business -Information - Management -Association Conference, Netherlands, pp. 601 -608. 1Generalova, N., Soboleva, G., Sokolova, N. (2015): IFRS -Russian Experience: Realities and Challenges, Proceedings of the 25th International -Business -Information -Management -Association Conference, Netherlands, pp. 601 -608.
  5. Ball R., Brown P. The Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research. – Chicago: University of Chicago Press, 1968.
  6. Penman S. Financial Statement Analysis and Security Valuation. – New York: McGraw -Hill, 2013.
  7. Nobes C., Parker R. Comparative International Accounting. – Harlow: Pearson Education, 2020.
  8. Barth M., Landsman W., Lang M. International Accounting Standards and Accounting Quality. Journal of Accounting Research. – Chicago: University of Chicago Press, 2008.
  9. Holthausen R., Watts R. The Relevance of Value -Relevance Literature. Journal of Accounting and Economics. – Amsterdam: Elsevier, 2001.
  10. Schipper K., Vincent L. Earnings Quality. The Accounting Review. – Florida: American Accounting Association, 2003.
  11. Epstein B., Jermakowicz E. IFRS: Interpretation and Application. – New Jersey: Wiley, 2010.
  12. Leuz C., Wysocki P. Economic Consequences of Financial Reporting and Disclosure Regulation. Journal of Accounting Research. – Chicago: University of Chicago Press, 2016.
  13. Kvaal E., Nobes C. IFRS Adoption and National Accounting Standards. Accounting and Business Research. – London: Routledge, 2010.

Downloads

Download data is not yet available.