Improving the preparation of consolidated financial statements of fixed assets in the digital economy

Mamarasulov , Diyorbek, Диёрбек, Диёрбек, Mamarasulov , Diyorbek

Рақамли иқтисодиёт · 2025-yil

Annotatsiya

his research article explores the implications of consolidating fixed assets in Uzbekistan’s evolving economic landscape, with a focus on enhancing transparency and accountability. By leveraging digital technologies and adopting international best practices, organizations can improve the accuracy, reliability, and accessibility of fixed asset information. This study investigates the current status of fixed asset consolidation practices in Uzbekistan, identifies key challenges faced by organizations, and proposes strategies to enhance transparency and accountability. Furthermore, it explores the regulatory framework and accounting standards relevant to fixed asset consolidation in Uzbekistan, highlighting the need for alignment with international financial reporting requirements. The majority of the paper is about a method of consolidation for subsidiary companies using the acquisition method. In article business combinations were defined in accordance with IFRS 3, IFRS 10 and IAS 28 and the basic requirements for carrying out the acquisition method were also examined. New accounting charter has been offered for non-controlling interest account in charter of accounts by number of 8540. Ultimately, this article contributes to the ongoing discourse on enhancing financial transparency and accountability in Uzbekistan’s digital economy through the consolidation of fixed assets.

Maqola ma’lumotlari
MualliflarMamarasulov , Diyorbek, Диёрбек, Диёрбек, Mamarasulov , Diyorbek
JurnalРақамли иқтисодиёт
NashriyotРақамли иқтисодиёт тадқиқотлари маркази
Nashr sanasi2025-07-01
Jild7
Son7
Betlar507-522
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-27

Maqolaning asl sahifasi

Kalit so‘zlar

financial statements, consolidation, fixed asset, fixed asset consolidation, subsidiary, associate, IFRS, non-controlling interest, chart of accounts., financial statements, consolidation, fixed asset, fixed asset consolidation, subsidiary, associate, IFRS, non-controlling interest, chart of accounts., moliyaviy hisobotlar, konsolidatsiya, asosiy vositalar, asosiy vositalarni birlashtirish, sho‘ba, assotsatsiya, MHXS, nazorat qilinmaydigan ulush, schetlar rejasi.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMamarasulov , Diyorbek, Диёрбек, Диёрбек, & Mamarasulov , Diyorbek (2025). IMPROVING THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS OF FIXED ASSETS IN THE DIGITAL ECONOMY. Рақамли иқтисодиёт, 7(7), 507-522. https://inlibrary.uz/index.php/digital-economy/article/view/104617
GOST (OAK)Mamarasulov , Diyorbek, Диёрбек, Диёрбек, Mamarasulov , Diyorbek IMPROVING THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS OF FIXED ASSETS IN THE DIGITAL ECONOMY // Рақамли иқтисодиёт. – 2025. – T. 7, № 7. – P. 507-522.
MLAMamarasulov , Diyorbek, Диёрбек, Диёрбек, and Mamarasulov , Diyorbek. “IMPROVING THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS OF FIXED ASSETS IN THE DIGITAL ECONOMY.” Рақамли иқтисодиёт, 7(7), 507-522, 2025. https://inlibrary.uz/index.php/digital-economy/article/view/104617
ChicagoMamarasulov , Diyorbek, Диёрбек, Диёрбек, and Mamarasulov , Diyorbek. “IMPROVING THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS OF FIXED ASSETS IN THE DIGITAL ECONOMY.” Рақамли иқтисодиёт, 7(7), 507-522 (2025). https://inlibrary.uz/index.php/digital-economy/article/view/104617
HarvardMamarasulov , Diyorbek, Диёрбек, Диёрбек, and Mamarasulov , Diyorbek (2025) ‘IMPROVING THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS OF FIXED ASSETS IN THE DIGITAL ECONOMY’, Рақамли иқтисодиёт, 7(7), 507-522. https://inlibrary.uz/index.php/digital-economy/article/view/104617
BibTeX
@article{mamarasulovdiyorbek2025,
  title = {IMPROVING THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS OF FIXED ASSETS IN THE DIGITAL ECONOMY},
  author = {Mamarasulov , Diyorbek and Диёрбек, Диёрбек and Mamarasulov , Diyorbek},
  journal = {Рақамли иқтисодиёт},
  year = {2025},
  volume = {7},
  number = {7},
  pages = {507-522},
  url = {https://inlibrary.uz/index.php/digital-economy/article/view/104617}
}

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