Яшил иқтисодиёт ва тараққиёт 2-tom (2024)
Improvement of methodology of accounting and analysis of included financial statements and investments in subsidiary societies
Nasirkhodjaeva, Dilafruz
Annotaciya
This article describes the theoretical and methodological aspects of the preparation of consolidated financialstatements in insurance companies in accordance with the requirements of international financial reporting standards,methods of accounting for investments of insurance companies. The methodology of preparation of consolidatedfinancial statements of insurance companies, its calculation and stages of consolidation are described. Consideringthe characteristics of insurance companies, guidelines have been developed to address the problems of consolidatingfinancial results, assets and liabilities and cash flows, as well as the preparation of financial statements.
consolidated financial reporting (CFR), control, joint control, participation in shares, significant impact, proportional consolidation, joint activity, elimination of intra-group operations, business merger, segment reporting, separate financial statements, joint stock company, financial instruments, insurance contracts, assets and liabilities, income and expenses, financial statements of the group of companies.
Metadata derekkózi: jurnal OAI-PMH arxivi · Sindex tolıq mátindi saqlamaydı, derekkózge silteme beredi.