PREPARATION OF FINANCIAL STATEMENTS FOR BUSINESS SUBJECTS

Nurmatov Zuhriddin Shavkat ugli; Masharipov Ozod Alimovich

Nurmatov Zuhriddin Shavkat ugli Master’s student of the 2nd stage of the department of "Accounting, analysis and audit" of Tashkent State Agrarian University, Tashkent, Uzbekistan
Masharipov Ozod Alimovich Scientific leader, Professor of "Accounting, analysis and audit" department, Tashkent State Agrarian University, Tashkent, Uzbekistan

Keywords: Financial Reporting, financial statements, Joint Operations Agreements, joint venture

Abstract

Accounting account international Standards 27 The purpose of the standard is to establish accounting and disclosure requirements for investments in subsidiaries, joint ventures and subsidiaries when an entity prepares separate financial statements. This Standard applies to accounting for investments in affiliates, joint ventures, and subsidiaries when an entity elects to present separate financial statements, or is required by national regulations to provide such reports.

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