Problems and solutions of preparing consolidated financial statements in Uzbekistan

Umarova , Zumrad, Умарова , Зумрад, Умарова , Зумрад

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

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

Maqola ma’lumotlari
MualliflarUmarova , Zumrad, Умарова , Зумрад, Умарова , Зумрад
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-06-03
Jild3
Son3
Betlar270-278
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss3-pp270-278
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss3-pp270-278 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAUmarova , Zumrad, Умарова , Зумрад, & Умарова , Зумрад (2026). PROBLEMS AND SOLUTIONS OF PREPARING CONSOLIDATED FINANCIAL STATEMENTS IN UZBEKISTAN. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 270-278. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp270-278
GOST (OAK)Umarova , Zumrad, Умарова , Зумрад, Умарова , Зумрад PROBLEMS AND SOLUTIONS OF PREPARING CONSOLIDATED FINANCIAL STATEMENTS IN UZBEKISTAN // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 3. – P. 270-278. – DOI: 10.60078/3060-4842-2026-vol3-iss3-pp270-278.
MLAUmarova , Zumrad, Умарова , Зумрад, and Умарова , Зумрад. “PROBLEMS AND SOLUTIONS OF PREPARING CONSOLIDATED FINANCIAL STATEMENTS IN UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 270-278, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp270-278
ChicagoUmarova , Zumrad, Умарова , Зумрад, and Умарова , Зумрад. “PROBLEMS AND SOLUTIONS OF PREPARING CONSOLIDATED FINANCIAL STATEMENTS IN UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 270-278 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp270-278
HarvardUmarova , Zumrad, Умарова , Зумрад, and Умарова , Зумрад (2026) ‘PROBLEMS AND SOLUTIONS OF PREPARING CONSOLIDATED FINANCIAL STATEMENTS IN UZBEKISTAN’, Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 270-278. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp270-278
BibTeX
@article{umarovazumrad2026,
  title = {PROBLEMS AND SOLUTIONS OF PREPARING CONSOLIDATED FINANCIAL STATEMENTS IN UZBEKISTAN},
  author = {Umarova , Zumrad and Умарова , Зумрад and Умарова , Зумрад},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {3},
  pages = {270-278},
  doi = {10.60078/3060-4842-2026-vol3-iss3-pp270-278},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp270-278}
}

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