Consolidated Financial Statements and their Theoretical Foundations

Authors

  • Otabek Kholmurodov Karshi Engineering and Economics Institute, Senior lecturer

Keywords:

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

Abstract

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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Published

2022-05-28

How to Cite

Kholmurodov, O. . (2022). Consolidated Financial Statements and their Theoretical Foundations. Journal of Marketing and Emerging Economics, 2(5), 139–142. Retrieved from https://openaccessjournals.eu/index.php/jmee/article/view/1370

Issue

Vol. 2 No. 5 (2022): MAY

Section

Articles