CONSOLIDATED FINANCIAL STATEMENTS AND THEIR THEORETICAL FOUNDATIONS

Authors

  • Kholmurodov Otabek Karshi engineering-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.

Downloads

Published

2023-06-19

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