Improvement of methodology of accounting and analysis of included financial statements and investments in subsidiary societies

Nasirkhodjaeva, Dilafruz

Яшил иқтисодиёт ва тараққиёт · 2024-yil

Annotatsiya

This article describes the theoretical and methodological aspects of the preparation of consolidated financialstatements in insurance companies in accordance with the requirements of international financial reporting standards,methods of accounting for investments of insurance companies. The methodology of preparation of consolidatedfinancial statements of insurance companies, its calculation and stages of consolidation are described. Consideringthe characteristics of insurance companies, guidelines have been developed to address the problems of consolidatingfinancial results, assets and liabilities and cash flows, as well as the preparation of financial statements.

Maqola ma’lumotlari
MualliflarNasirkhodjaeva, Dilafruz
JurnalЯшил иқтисодиёт ва тараққиёт
NashriyotТошкент давлат иқтисодиёт университети
ISSN2992-8982
Nashr sanasi2024-11-11
Jild2
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.14211257
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.14211257 · Maqolaning asl sahifasi

Kalit so‘zlar

consolidated financial reporting (CFR), control, joint control, participation in shares, significant impact, proportional consolidation, joint activity, elimination of intra-group operations, business merger, segment reporting, separate financial statements, joint stock company, financial instruments, insurance contracts, assets and liabilities, income and expenses, financial statements of the group of companies.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APANasirkhodjaeva, Dilafruz (2024). Improvement of methodology of accounting and analysis of included financial statements and investments in subsidiary societies. Яшил иқтисодиёт ва тараққиёт, 2. https://doi.org/10.5281/zenodo.14211257
GOST (OAK)Nasirkhodjaeva, Dilafruz Improvement of methodology of accounting and analysis of included financial statements and investments in subsidiary societies // Яшил иқтисодиёт ва тараққиёт. – 2024. – T. 2. – DOI: 10.5281/zenodo.14211257.
MLANasirkhodjaeva, Dilafruz. “Improvement of methodology of accounting and analysis of included financial statements and investments in subsidiary societies.” Яшил иқтисодиёт ва тараққиёт, 2, 2024. https://doi.org/10.5281/zenodo.14211257
ChicagoNasirkhodjaeva, Dilafruz. “Improvement of methodology of accounting and analysis of included financial statements and investments in subsidiary societies.” Яшил иқтисодиёт ва тараққиёт, 2 (2024). https://doi.org/10.5281/zenodo.14211257
HarvardNasirkhodjaeva, Dilafruz (2024) ‘Improvement of methodology of accounting and analysis of included financial statements and investments in subsidiary societies’, Яшил иқтисодиёт ва тараққиёт, 2. https://doi.org/10.5281/zenodo.14211257
BibTeX
@article{nasirkhodjaevadilafruz2024,
  title = {Improvement of methodology of accounting and analysis of included financial statements and investments in subsidiary societies},
  author = {Nasirkhodjaeva, Dilafruz},
  journal = {Яшил иқтисодиёт ва тараққиёт},
  year = {2024},
  volume = {2},
  doi = {10.5281/zenodo.14211257},
  url = {https://doi.org/10.5281/zenodo.14211257}
}

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