Articles
| Open Access | Business Combination Process And Its Audit Review Of Financial Statements
Komil Bahramovich Urazov , Ph.D., Professor, Samarkand Institute Of Economics And Service, Department Of Accounting And Auditing, Uzbekistan Jamshidbek Ahmad Ugli Abdurasulov , Master Of Accounting And Auditing, Samarkand Institute Of Economics And Service, UzbekistanAbstract
Enterprises are known to be important subjects of accounting, which is the main link in the economy of any individual society, respectively, as a means of management. Through enterprises, tangible and intangible goods are created, various works are performed, services are provided and they are delivered to consumers. Increasing the number of enterprises, merging them, enlarging them, developing joint activities is one of the important factors in increasing the country's GDP, employment and income, improving living standards and welfare. This article reveals the basic rules of accounting and financial reporting in the context of reorganization of enterprises on the basis of existing laws and regulations, including national standards. The essence, features and procedures of reorganization of the main branches of the economy of the republic, respectively, the main subjects of accounting are revealed. The article also outlines the general requirements for accounting and financial reporting in the context of reorganization of enterprises.
Keywords
Business, reorganization, addition
References
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Plotnikov V.S., Plotnikova O, V. Business Combinations and Consolidated Financial Statements, Study Guide, -M .: Publisher: INFRA-M, 2018.
Tashnazarov S.N. Moliyaviy hisobotning nazariy va metodologik asoslarini takomillashtirish. Monografiya. - Publisher SIA OmniScriptum Publishing. GlobeEdit Publishing house. 2018. 280 p. ISBN-13:978-613-8-24050-1, 87-107- betlar.
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Copyright (c) 2021 Komil Bahramovich Urazov, Jamshidbek Ahmad Ugli Abdurasulov
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