1Senor Teacher “Analyses and Audit” Department of Tashkent, Finance Institute
2Professor of “Accounting, Analysis and Audit” Department of the Banking and Finance, Academy of the Republic of Uzbekistan
Online published on 25 August, 2021.
This article describes the procedure and rules for the compilation of consolidated financial statements in the accounting policy, the timely, systematic and holistic structure of consolidated financial statements, as well as scientific and practical proposals for the compilation and presentation of consolidated financial statements on the basis of international standards.
Financial statements, Consolidation Financial Statements, International financial reporting standarts, General company, Subsidiary company, Joint Stock Company, Assets accounting, Liabilities accounting, Accounting policy, Reporting combination, Income and expenses
