Preparing consolidated financial statements on first-time adoption of ifrs 1

Hujabekov , Nizomiddin, Хужабеков , Низомиддин, Хўжабеков , Низомиддин

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

This article examines the methodological and practical issues that arise when entities in Uzbekistan prepare consolidated financial statements on first-time adoption of International Financial Reporting Standards. The discussion focuses on determining the date of transition under IFRS 1, reassessing the composition of the group and the scope of consolidation, and incorporating subsidiaries that were not previously consolidated. It also considers the treatment of business combinations that occurred before the transition date, the accounting for goodwill and non-controlling interests, and the measurement of investments in associates and joint ventures. The first IFRS financial statements of Freedom Payments JSC for 2024 are used to examine how the transition date was determined, how the mandatory exceptions and optional exemptions from retrospective application were applied, and what adjustments were made to amounts previously reported under Uzbekistan’s National Accounting Standards. Based on this analysis, the article proposes a set of working documents comprising a transition-date assessment table, a consolidation scope register, a business combination history register, and reconciliation schedules.

Maqola ma’lumotlari
MualliflarHujabekov , Nizomiddin, Хужабеков , Низомиддин, Хўжабеков , Низомиддин
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-08-12
Jild3
Son4
Betlar238-253
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss4-pp238-253
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss4-pp238-253 · Maqolaning asl sahifasi

Kalit so‘zlar

IFRS 1, first-time adoption of IFRS, consolidated financial statements, date of transition, scope of consolidation, business combination, goodwill, non-controlling interests, deemed cost, transition adjustments, reconciliations, МСФО (IFRS) 1, первое применение МСФО, консолидированная финансовая отчетность, дата перехода, периметр консолидации, объединение бизнеса, гудвилл, неконтролирующие доли участия, условная первоначальная стоимость, корректировки при переходе, сверка показателей, МҲХС (IFRS) 1, МҲХСни биринчи марта қўллаш, консолидациялашган молиявий ҳисобот, ўтиш санаси, консолидация периметри, бизнес бирлашуви, гудвилл, назорат кучига эга бўлмаган улушлар, шартли таннарх, мувофиқлаштириш тузатишлари

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAHujabekov , Nizomiddin, Хужабеков , Низомиддин, & Хўжабеков , Низомиддин (2026). PREPARING CONSOLIDATED FINANCIAL STATEMENTS ON FIRST-TIME ADOPTION OF IFRS 1. Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 238-253. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp238-253
GOST (OAK)Hujabekov , Nizomiddin, Хужабеков , Низомиддин, Хўжабеков , Низомиддин PREPARING CONSOLIDATED FINANCIAL STATEMENTS ON FIRST-TIME ADOPTION OF IFRS 1 // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 4. – P. 238-253. – DOI: 10.60078/3060-4842-2026-vol3-iss4-pp238-253.
MLAHujabekov , Nizomiddin, Хужабеков , Низомиддин, and Хўжабеков , Низомиддин. “PREPARING CONSOLIDATED FINANCIAL STATEMENTS ON FIRST-TIME ADOPTION OF IFRS 1.” Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 238-253, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp238-253
ChicagoHujabekov , Nizomiddin, Хужабеков , Низомиддин, and Хўжабеков , Низомиддин. “PREPARING CONSOLIDATED FINANCIAL STATEMENTS ON FIRST-TIME ADOPTION OF IFRS 1.” Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 238-253 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp238-253
HarvardHujabekov , Nizomiddin, Хужабеков , Низомиддин, and Хўжабеков , Низомиддин (2026) ‘PREPARING CONSOLIDATED FINANCIAL STATEMENTS ON FIRST-TIME ADOPTION OF IFRS 1’, Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 238-253. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp238-253
BibTeX
@article{hujabekovnizomiddin2026,
  title = {PREPARING CONSOLIDATED FINANCIAL STATEMENTS ON FIRST-TIME ADOPTION OF IFRS 1},
  author = {Hujabekov , Nizomiddin and Хужабеков , Низомиддин and Хўжабеков , Низомиддин},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {4},
  pages = {238-253},
  doi = {10.60078/3060-4842-2026-vol3-iss4-pp238-253},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp238-253}
}

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