KONSOLIDATSIYALASHGAN MOLIYAVIY HISOBOTDA UMUMIY NAZORAT OSTIDAGI BIZNES BIRLASHISHLARINI HISOBGA OLISH: YANGIDAN TASHKIL ETILGAN BOSH KORXONA (NEWCO)LAR BO‘YICHA AMALIY YONDASHUVLAR
DOI:
https://doi.org/10.5281/zenodo.22874416Annotatsiya
Maqolada umumiy nazorat ostidagi biznes birlashishlarini, ayniqsa yangi tashkil etilgan bosh korxona (keyingi o‘rinlarda — «NewCo») ishtirokidagi qayta tashkil etishlarni konsolidatsiyalashgan moliyaviy hisobotda aks ettirish masalalari tadqiq etilgan. MHXS (IFRS) 3ning qo‘llanish doirasi va MHXS (IAS) 8 bo‘yicha hisob siyosatini ishlab chiqish ierarxiyasi asosida operatsiyalarni tasniflashning besh bosqichli algoritmi taklif qilingan. Hisobning avvalgi balans qiymatlari va xarid usullari qiyoslanib, hisob qiymatlari manbai, kapitaldagi farq, taqqoslama axborot va hujjatlashtirish tartibi yoritilgan. NewConing bitimlarda yuridik jihatdan xaridor bo‘lishi uni buxgalteriya hisobi nuqtayi nazaridan avtomatik ravishda xaridorga aylantirmasligi hamda tanlangan yondashuv operatsiyaning iqtisodiy mazmuni bilan asoslanishi lozimligi xulosa qilingan.Kalit soʻzlar
umumiy nazorat, biznes birlashishi, NewCo, a vvalgi balans qiymati usuli, xarid usuli, kapitalni qayta tashkil etish, qayta tashkil etish rezervi, gudvill, konsolidatsiyalashgan moliyaviy hisobot, MHXS (IFRS) 3, MHXS (IAS) 8Foydalanilgan adabiyotlar roʻyxati
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O‘zbekiston Respublikasi Prezidentining 2020-yil 24-fevraldagi PQ-4611-son «Moliyaviy hisobotning xalqaro standartlariga o‘tish bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida»gi qarori. URL: https://lex.uz/docs/4746047.
O‘zbekiston Respublikasi Prezidentining 2025-yil 15-sentabrdagi PQ-282-son «Moliyaviy hisob tizimini xalqaro talab va standartlarga muvofiq takomillashtirish chora-tadbirlari to‘g‘risida»gi qarori. URL: https://lex.uz/Pages/GetPdf.aspxAfile=LexUz_7967227.pdf.
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