The article analyzes the institutional, methodological, and organizational problems arising in the process of preparing consolidated financial statements (hereinafter – CFS) in accordance with the requirements of the International Financial Reporting Standards (hereinafter – IFRS). In the study, CFS is interpreted not merely as the practice of aggregating the financial statements of individual enterprises line by line, but as a broader system encompassing economic relations at the group level, mechanisms for exercising control over consolidated entities, the organization of information systems necessary for consolidation, and the establishment of an integrated group accounting policy. The article examines the main practical problems encountered in the consolidation process under the conditions of Uzbekistan, including formal approaches to the assessment of control, issues related to the application of a unified group accounting policy and the elimination of intra-group transactions, as well as insufficiently developed information databases and inadequate professional capacity of personnel. These problems are classified into five main groups (regulatory-institutional, organizational-managerial, methodological, technical, and human resource related), and based on their analysis, the author proposes a diagnostic model. Furthermore, practical recommendations have been developed regarding the determination of the consolidation perimeter, standardization of group accounting policies, modernization of information systems, and enhancement of human capital capacity. The results of the research contribute to improving the preparation of consolidated financial statements in Uzbekistan, increasing the transparency of corporate governance, and deepening the integration of reporting corporate groups into the international financial market
| Mualliflar | Umarova , Zumrad, Умарова , Зумрад, Умарова , Зумрад |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-06-03 |
| Jild | 3 |
| Son | 3 |
| Betlar | 270-278 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss3-pp270-278 |
DOI: 10.60078/3060-4842-2026-vol3-iss3-pp270-278 · Maqolaning asl sahifasi
consolidated financial statements, IFRS, IFRS 10, corporate group, control model, group accounting policy, elimination of intra-group transactions, information database, consolidation perimeter, professional judgment, консолидированная финансовая отчётность, МСФО, МСФО (IFRS) 10, корпоративная группа, модель контроля, учётная политика группы, устранение внутригрупповых операций (элиминация), информационная база, периметр консолидации, профессиональное суждение, консолидациялашган молиявий ҳисобот, МҲХС, МҲХС (IFRS) 10, корпоратив гуруҳ, назорат модели, гуруҳ ҳисоб сиёсати, ўзаро бартараф этиш (элиминация), ахборот базаси, консолидациялаш периметри, профессионал мушоҳада
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