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

Nasirkhodjaeva Dilafruz Sabitkhanovna

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2

Abstract: 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.

Keywords: 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. (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED/article/view/3246 Abstract page (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:2:y:2024:id:3246

DOI: 10.5281/zenodo.14211257

Access Statistics for this article

More articles in GREEN ECONOMY AND DEVELOPMENT from "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics
Bibliographic data for series maintained by Xayrulla ().