Consolidated Financial Statements and their Theoretical Foundations

consolidation consolidated financial statements control over the capital head organization subsidiary factual value

Authors

  • Otabek Kholmurodov
    Kholmurodov@gmail.co
    Karshi Engineering and Economics Institute, Senior lecturer
Vol. 2 No. 5 (2022): MAY
Articles
May 28, 2022

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In the article the theoretical foundations of consolidated financial reporting, its application, standards governing the formation and presentation of consolidated financial statements, control over capital and the degree and order of its impact.

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