Issues of implementing consolidated financial statements in accordance with international standards


  • Kuljanov O.M. Tashkent State University of Economics, Associate Professor


human language, practical advice, Similar Equivalent .


The article identifies the existing problems of introducing consolidated financial reports based on international standards and develops measures to eliminate them, develops financial accounting within the framework of international requirements and thus improves it, finds ways to perfectly organize the financial accounting system in enterprises, suggestions and recommendations are given for learning to implement and evaluate its effectiveness.


Address of the President of the Republic of Uzbekistan Sh. Mirziyoyev to the Chambers of the Oliy Majlis on January 26, 2020.

National accounting standards of the Republic of Uzbekistan. - T.: UzR. 2011

O. Kuljanov and others. Financial accounting.//T.-Economics-Finance, 2019. - 480 p., Textbook, Permission No. 744-042, 27.6 b.t.

IFRS No. 1 “Presentation of Financial Statements”;

IFRS No. 10 "Consolidated Financial Statements".