The Current Consolidated Financial Statements Need to be Revised

Misirov Komoliddin Mamasabirovich; Ganiev Shahriddin Vohidovich

Misirov Komoliddin Mamasabirovich Associate professor, DSc "International School Of Finance Technology And Science "
Ganiev Shahriddin Vohidovich Professor , DSc. "International School Of Finance Technology And Science"

Keywords: Investment attractiveness, Financial reporting, IAS, IFRS, consolidation, consolidated financial report, consolidated report, combined report.

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 consolidated financial statements in accordance with 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.

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It was prepared by the author based on the information from the official website of the Statistics Committee of the Republic of Uzbekistan. https://www.stat.uz.