This article examines the scientific and practical aspects of accounting for thefinancial results of business combinations, particularly mergers and acquisitions, based onInternational Financial Reporting Standards (IFRS). The study analyzes the economic substanceof business combinations, their impact on the financial position of entities, and the role of IFRS inensuring the transparency, reliability, and comparability of financial reporting information. Specialattention is given to the economic nature of goodwill and gains from acquisition, their recognition,fair value measurement, and presentation in accounting and financial statements. The article alsoexplores issues related to subsequent measurement of goodwill through impairment testing and itsdisclosure in consolidated financial statements. A comparative analysis of national accountingstandards and IFRS is conducted to identify key methodological differences and assess theirimpact on the quality of financial reporting. Based on the findings, practical recommendations areproposed to improve accounting policies and enhance the investment attractiveness of enterprisesundergoing business combinations
| Mualliflar | Абдурасулов, Жамшидбек |
|---|---|
| Jurnal | Иқтисодиёт ва туризм |
| Nashr sanasi | 2026-02-27 |
| Jild | 1 |
| Son | 27 |
| Til | O‘zbek |
бизнес бирлашуви, қўшиб олиш, қўшиб юбориш, гудвилл
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