CONSOLIDATED FINANCIAL STATEMENTS AND THEIR THEORETICAL FOUNDATIONS

Article Sidebar

View article
Published: Jun 19, 2023
Keywords:
consolidation, consolidated financial statements, control over the capital, head organization, subsidiary, factual value.

Main Article Content

Kholmurodov Otabek
Karshi engineering-economics institute, senior lecturer

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.

Article Details

Issue
2023: Special Issue_PROBLEMS AND PROSPECTS FOR THE DEVELOPMENT OF ACCOUNTING, ECONOMIC ANALYSIS AND AUDIT BASED ON INTERNATIONAL STANDARDS IN THE CONDITIONS OF ECONOMY DIGITALIZATION
Section
Articles