NECESSITY OF PREPARING CONSOLIDATED FINANCIAL STATEMENTS

Authors

  • Fiscal institute under the State tax committee of the Republic of Uzbekistan
  • Termez State University

Abstract

This article covers aspects related to increasing investment attractiveness and reporting transparency in the preparation of consolidated financial statements in joint-stock companies based on international standards of financial statements. The organizational and methodological aspects of the preparation of the consolidated financial statements according to the international standards of financial statements are revealed, paying attention to the elements of the report on the statement of financial position, profit and loss and cash flow.

Keywords:

financial statement consolidation consolidated financial statement consolidated report combined report

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How to Cite

Misirov, K., & Ochildiyev, N. (2023). NECESSITY OF PREPARING CONSOLIDATED FINANCIAL STATEMENTS. Economic Development and Analysis, 1(1), 161-168. https://sci-p.uz/index.php/eitt/article/view/24

Issue

Vol. 1 No. 1 : Economic development and analysis

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Articles

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