{"id":1842,"date":"2026-07-11T08:13:07","date_gmt":"2026-07-11T03:13:07","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=1842"},"modified":"2026-07-11T08:13:07","modified_gmt":"2026-07-11T03:13:07","slug":"%d0%ba%d0%be%d0%bd%d1%81%d0%be%d0%bb%d0%b8%d0%b4%d0%b0%d1%86%d0%b8%d1%8f%d0%bb%d0%b0%d1%88%d0%b3%d0%b0%d0%bd-%d0%bc%d0%be%d0%bb%d0%b8%d1%8f%d0%b2%d0%b8%d0%b9-%d2%b3%d0%b8%d1%81%d0%be%d0%b1%d0%be%d1%82","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=1842","title":{"rendered":"\u041a\u041e\u041d\u0421\u041e\u041b\u0418\u0414\u0410\u0426\u0418\u042f\u041b\u0410\u0428\u0413\u0410\u041d \u041c\u041e\u041b\u0418\u042f\u0412\u0418\u0419 \u04b2\u0418\u0421\u041e\u0411\u041e\u0422\u041b\u0410\u0420\u041d\u0418 \u0422\u0423\u0417\u0418\u0428: \u0422\u0410\u041c\u041e\u0419\u0418\u041b\u041b\u0410\u0420, \u0423\u0421\u0423\u041b\u041b\u0410\u0420 \u0412\u0410 \u0417\u0410\u041c\u041e\u041d\u0410\u0412\u0418\u0419 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\u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u044b \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b, \u043c\u0435\u0442\u043e\u0434\u044b \u0438 \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0435 \u043f\u043e\u0434\u0445\u043e\u0434\u044b \u043a \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044e \u043a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438. \u041a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u043a\u0430\u043a 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\u0443\u043d\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u0443\u0447\u0451\u0442\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438, \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u0432\u043d\u0443\u0442\u0440\u0438\u0433\u0440\u0443\u043f\u043f\u043e\u0432\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0438 \u043e\u0441\u0442\u0430\u0442\u043a\u043e\u0432, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0440\u0430\u0441\u0447\u0451\u0442\u0430 \u0433\u0443\u0434\u0432\u0438\u043b\u043b\u0430 \u0438 \u043d\u0435\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u044e\u0449\u0435\u0439 \u0434\u043e\u043b\u0438 \u0443\u0447\u0430\u0441\u0442\u0438\u044f. \u041a\u0440\u043e\u043c\u0435 \u0442\u043e\u0433\u043e, \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u043e \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435 \u043c\u0435\u0442\u043e\u0434\u043e\u0432 \u043f\u043e\u043b\u043d\u043e\u0439 \u043a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0430\u0446\u0438\u0438, \u043f\u0440\u043e\u043f\u043e\u0440\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u043a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0430\u0446\u0438\u0438 \u0438 \u043c\u0435\u0442\u043e\u0434\u0430 \u0434\u043e\u043b\u0435\u0432\u043e\u0433\u043e \u0443\u0447\u0430\u0441\u0442\u0438\u044f. \u0412 \u044d\u043c\u043f\u0438\u0440\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0447\u0430\u0441\u0442\u0438 \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f \u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u044b \u043a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u043e\u0442\u0447\u0451\u0442\u044b \u0410\u041e \u00ab\u0423\u0437\u0431\u0435\u043a\u043d\u0435\u0444\u0442\u0435\u0433\u0430\u0437\u00bb \u0438 \u0410\u041e \u00ab\u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u044d\u043b\u0435\u043a\u0442\u0440\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0441\u0435\u0442\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u0430\u00bb \u0437\u0430 2024 \u0433\u043e\u0434, \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0447\u0435\u0433\u043e \u0441\u0444\u043e\u0440\u043c\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u044b \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0432\u044b\u0432\u043e\u0434\u044b. \u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u044b \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u044b \u043d\u0430 \u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u0435 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u043a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0435 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 (\u041c\u0421\u0424\u041e).<\/em><\/p>\n\n\n\n<p><strong><em>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430:<\/em><\/strong><em> \u043a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c, \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0430\u044f \u0433\u0440\u0443\u043f\u043f\u0430, \u0435\u0434\u0438\u043d\u044b\u0439 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u0441\u0443\u0431\u044a\u0435\u043a\u0442, \u041c\u0421\u0424\u041e (IFRS) 10, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c, \u043f\u043e\u043b\u043d\u0430\u044f \u043a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0430\u0446\u0438\u044f, \u043c\u0435\u0442\u043e\u0434 \u0434\u043e\u043b\u0435\u0432\u043e\u0433\u043e \u0443\u0447\u0430\u0441\u0442\u0438\u044f, \u0433\u0443\u0434\u0432\u0438\u043b\u043b, \u043d\u0435\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u044e\u0449\u0430\u044f \u0434\u043e\u043b\u044f \u0443\u0447\u0430\u0441\u0442\u0438\u044f, \u0446\u0438\u0444\u0440\u043e\u0432\u0430\u044f \u043a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0430\u0446\u0438\u044f.<\/em><\/p>\n\n\n\n<p><strong>CONSOLIDATED FINANCIAL STATEMENTS: PRINCIPLES, METHODS, AND MODERN APPROACHES<\/strong><\/p>\n\n\n\n<p><strong>Umarova Zumrad Nizomiddin <\/strong><strong>k<\/strong><strong>izi <\/strong><em><\/em><\/p>\n\n\n\n<p><em>Researcher<\/em><\/p>\n\n\n\n<p><em>Kimyo International University <\/em><em>i<\/em><em>n Tashkent<\/em><\/p>\n\n\n\n<p><em>E-mail: zumrad.umarova.n@gmail.com<\/em><\/p>\n\n\n\n<p><em>ORCID: 0000-0003-3068-5779<\/em><\/p>\n\n\n\n<p><strong><em>Abstract.<\/em><\/strong><em> This article provides a theoretical and practical analysis of the fundamental principles, methods, and modern approaches to the preparation of consolidated financial statements. Consolidated financial statements are considered an information system that presents a corporate group as a single economic entity. The study systematically examines key issues, including the determination of the consolidation perimeter, the harmonization of accounting policies, the elimination of intra-group transactions and balances, and the recognition and measurement of goodwill and non-controlling interests. Furthermore, the paper explains the essence of the full consolidation method, the proportional consolidation method, and the equity method. The empirical part of the study analyzes the 2024 consolidated financial statements of JSC &laquo;Uzbekneftegaz&raquo; and JSC &laquo;National Electric Networks of Uzbekistan,&raquo; based on which practical conclusions are drawn. The findings of the research contribute to improving the practice of preparing consolidated financial statements in Uzbekistan in accordance with International Financial Reporting Standards (IFRS).<\/em><\/p>\n\n\n\n<p><strong><em>Keywords:<\/em><\/strong><em> consolidated financial statements, corporate group, single economic entity, IFRS 10, control, full consolidation, equity method, goodwill, non-controlling interests, digital consolidation.<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/07\/2-\u0423\u043c\u0430\u0440\u043e\u0432\u0430-\u0417\u0443\u043c\u0440\u0430\u0434-\u041d\u0438\u0437\u043e\u043c\u0438\u0434\u0434\u0438\u043d-\u049b\u0438\u0437\u0438.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 2, \u0423\u043c\u0430\u0440\u043e\u0432\u0430 \u0417\u0443\u043c\u0440\u0430\u0434 \u041d\u0438\u0437\u043e\u043c\u0438\u0434\u0434\u0438\u043d \u049b\u0438\u0437\u0438.\"><\/object><a id=\"wp-block-file--media-0ed66507-af9f-4095-9862-e3fa2e0c482b\" href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/07\/2-\u0423\u043c\u0430\u0440\u043e\u0432\u0430-\u0417\u0443\u043c\u0440\u0430\u0434-\u041d\u0438\u0437\u043e\u043c\u0438\u0434\u0434\u0438\u043d-\u049b\u0438\u0437\u0438.pdf\">2, \u0423\u043c\u0430\u0440\u043e\u0432\u0430 \u0417\u0443\u043c\u0440\u0430\u0434 \u041d\u0438\u0437\u043e\u043c\u0438\u0434\u0434\u0438\u043d \u049b\u0438\u0437\u0438<\/a><a href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/07\/2-\u0423\u043c\u0430\u0440\u043e\u0432\u0430-\u0417\u0443\u043c\u0440\u0430\u0434-\u041d\u0438\u0437\u043e\u043c\u0438\u0434\u0434\u0438\u043d-\u049b\u0438\u0437\u0438.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-0ed66507-af9f-4095-9862-e3fa2e0c482b\">Download<\/a><\/div>\n\n\n\n<p><strong>\u0424\u043e\u0439\u0434\u0430\u043b\u0430\u043d\u0438\u043b\u0433\u0430\u043d \u0430\u0434\u0430\u0431\u0438\u0451\u0442\u043b\u0430\u0440<\/strong><\/p>\n\n\n\n<p>1. Childs, W.H. Consolidated Financial Statements: Principles and Procedures. &#8211; Ithaca, NY: Cornell University Press, 1949. &#8211; 367 p.<\/p>\n\n\n\n<p>2. Walker, R.G. International Accounting Compromises: The Case of Consolidation Accounting \/\/ Abacus. &#8211; 1978. &#8211; Vol. 14. &#8211; \u2116 2. &#8211; P. 97-111. &#8211; DOI: 10.1111\/j.1467-6281.1978.tb00060.x<\/p>\n\n\n\n<p>3. Grossi, G. New development: Consolidated financial reporting as a stimulus for change in Italian local government \/\/ Public Money &amp; Management. &#8211; 2009. &#8211; Vol. 29. &#8211; \u2116 4. &#8211; P. 261\u2013264. \u2013 DOI<\/p>\n\n\n\n<p>4. Kam, V. Accounting Theory. &#8211; 2-\u043d\u0430\u0448\u0440. &#8211; New York: John Wiley &amp; Sons, 1990. &#8211; 608 \u0431. &#8211; ISBN 978-0-471-50704-8.<\/p>\n\n\n\n<p>5. Schroeder, R. G.; Clark, M. W.; Cathey, J. M. Financial Accounting Theory and Analysis: Text and Cases. &#8211; 9-\u043d\u0430\u0448\u0440. &#8211; Hoboken, NJ: John Wiley &amp; Sons, 2009. &#8211; 630 \u0431. &#8211; ISBN 978-0-47012-881-7.<\/p>\n\n\n\n<p>6. Riahi-Belkaoui, A. Accounting Theory. &#8211; London: Thomson, 2004. &#8211; 598 \u0431. &#8211; ISBN 978-1-84480-029-2.<\/p>\n\n\n\n<p>7. Kucher, S.V. Features of consolidated financial statements: foreign experience \/\/ \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0442\u0435\u043e\u0440\u0456\u0457 \u0442\u0430 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u0457 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0456 \u0430\u043d\u0430\u043b\u0456\u0437\u0443. &#8211; 2016. &#8211; \u0412\u0438\u043f. 2\u20133 (35). &#8211; P. 185\u2013194. &#8211; ISSN 1994-1749.<\/p>\n\n\n\n<p>8. IFRS Foundation. International Financial Reporting Standard 10: Consolidated Financial Statements (IFRS 10). \u2014 London: IFRS Foundation, 2021. \u2014 [\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u044b\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. (\u0434\u0430\u0442\u0430 \u043e\u0431\u0440\u0430\u0449\u0435\u043d\u0438\u044f: 11.01.2026) (<a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/pdf-standards\/english\/2021\/issued\/part-a\/ifrs-10-consolidated-financial-statements.pdf\">https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/pdf-standards\/english\/2021\/issued\/part-a\/ifrs-10-consolidated-financial-statements.pdf<\/a>).<\/p>\n\n\n\n<p>9. IFRS Foundation. International Financial Reporting Standard 3: Business combination (IFRS 3). \u2014 London: IFRS Foundation, 2021. \u2014 [\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u044b\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. (\u0434\u0430\u0442\u0430 \u043e\u0431\u0440\u0430\u0449\u0435\u043d\u0438\u044f: 11.01.2026) (<a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-3-business-combinations.html\/content\/dam\/ifrs\/publications\/html-standards\/english\/2025\/issued\/ifrs3\/\">https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-3-business-combinations.html\/content\/dam\/ifrs\/publications\/html-standards\/english\/2025\/issued\/ifrs3\/<\/a>)<\/p>\n\n\n\n<p>10. Ding; Lebas; Stolowy. (2013). Financial accounting and reporting : a global perspective. \u2014 4th revised ed. \u2014 Andover : Cengage Learning, 2013. \u2014 800 p. \u2014 ISBN 9781408076866.<\/p>\n\n\n\n<p>11. \u0421.\u0421. \u041d\u0430\u0441\u0440\u0435\u0442\u0434\u0438\u043d\u043e\u0432, \u0411.\u0410. \u0425\u0430\u0441\u0430\u043d\u043e\u0432. \u041a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0430\u0446\u0438\u044f\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u043b\u0433\u0430\u043d (\u0443\u043c\u0443\u043c\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u043b\u0433\u0430\u043d) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f \u04b3\u0438\u0441\u043e\u0431\u043e\u0442\u0438 \/\/ \u040e\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u043e\u043d \u0438\u049b\u0442\u0438\u0441\u043e\u0434\u0438\u0439 \u0430\u0445\u0431\u043e\u0440\u043e\u0442\u043d\u043e\u043c\u0430\u0441\u0438. \u2013 \u0422\u043e\u0448\u043a\u0435\u043d\u0442, 2003. -\u211610. \u2013 \u0411.14-16.<\/p>\n\n\n\n<p>12. \u041d.\u0411. \u0425\u045e\u0436\u0430\u0431\u0435\u043a\u043e\u0432. \u0411\u0438\u0437\u043d\u0435\u0441 \u0431\u0438\u0440\u043b\u0430\u0448\u0438\u0448\u0438\u0434\u0430 \u043a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0430\u0446\u0438\u044f\u043b\u0430\u0448\u0433\u0430\u043d \u043c\u043e\u043b\u0438\u044f\u0432\u0438\u0439 \u04b3\u0438\u0441\u043e\u0431\u043e\u0442\u043b\u0430\u0440\u043d\u0438 \u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448: \u0438\u049b\u0442\u0438\u0441\u043e\u0434 \u0444\u0430\u043d\u043b\u0430\u0440\u0438 \u043d\u043e\u043c\u0437\u043e\u0434\u0438 \u0438\u043b\u043c\u0438\u0439 \u0434\u0430\u0440\u0430\u0436\u0430\u0441\u0438\u043d\u0438 \u043e\u043b\u0438\u0448 \u0443\u0447\u0443\u043d \u0434\u0438\u0441\u0441\u0435\u0440\u0442\u0430\u0446\u0438\u044f \u0430\u0432\u0442\u043e\u0440\u0435\u0444\u0435\u0440\u0430\u0442\u0438. \u2013 \u0422\u043e\u0448\u043a\u0435\u043d\u0442, 2009. \u2013 \u0411. 7-17.<\/p>\n\n\n\n<p>13. \u041d.\u041a. \u0420\u0438\u0437\u0430\u0435\u0432. \u0418\u043d\u0442\u0435\u043b\u043b\u0435\u043a\u0442\u0443\u0430\u043b \u043c\u0443\u043b\u043a \u043e\u0431\u044a\u0435\u043a\u0442\u043b\u0430\u0440\u0438 \u04b3\u0438\u0441\u043e\u0431\u0438 \u0432\u0430 \u0442\u0430\u04b3\u043b\u0438\u043b\u0438\u043d\u0438 \u0442\u0430\u0448\u043a\u0438\u043b \u044d\u0442\u0438\u0448 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0438\u044f\u0441\u0438: \u0444\u0430\u043d \u0434\u043e\u043a\u0442\u043e\u0440\u0438 (DSc) \u0438\u043b\u043c\u0438\u0439 \u0434\u0430\u0440\u0430\u0436\u0430\u0441\u0438\u043d\u0438 \u043e\u043b\u0438\u0448 \u0443\u0447\u0443\u043d \u0434\u0438\u0441\u0441\u0435\u0440\u0442\u0430\u0446\u0438\u044f \u0430\u0432\u0442\u043e\u0440\u0435\u0444\u0435\u0440\u0430\u0442\u0438. \u2013 \u0422\u043e\u0448\u043a\u0435\u043d\u0442, 2018. \u2013 \u0411. 5-14.<\/p>\n\n\n\n<p>14. \u0420\u0438\u0437\u0430\u0435\u0432 \u041d. \u041a.; \u0422\u0435\u043c\u0438\u0440\u0445\u0430\u043d\u043e\u0432\u0430 \u041c. \u0416.; \u041b\u0438 \u0428. Improving the Intangible Assets Accounting: In a Pandemic Period \/\/ Annals of the Romanian Society for Cell Biology (Annals of R.S.C.B.). \u2013 2021. \u2013 Vol. 25. \u2013 Issue 2. \u2013 P. 573\u2013590. \u2013 [\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u044b\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0430: https:\/\/annalsofrscb.ro\/index.php\/journal\/article\/download\/985\/830\/1851 (\u0434\u0430\u0442\u0430 \u043e\u0431\u0440\u0430\u0449\u0435\u043d\u0438\u044f: 24.01.2026).<\/p>\n\n\n\n<p>15. \u0421.\u0410. \u0414\u0436\u0443\u043ca\u043do\u0432. \u041c\u043e\u043b\u0438\u044f\u0432\u0438\u0439 \u04b3\u0438\u0441\u043e\u0431o\u0442 \u0430\u0445\u0431\u043e\u0440\u043e\u0442\u043ba\u0440\u0438\u043d\u0438 \u0445\u0430\u043b\u049b\u0430\u0440\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043ba\u0440 a\u0441o\u0441\u0438\u0434a \u043ao\u043c\u043f\u0438\u043b\u044f\u0446\u0438\u044f \u049b\u0438\u043b\u0438\u0448: \u0438\u049b\u0442\u0438\u0441\u043e\u0434 \u0444\u0430\u043d\u043b\u0430\u0440\u0438 \u0431\u045e\u0439\u0438\u0447\u0430 \u0444\u0430\u043b\u0441\u0430\u0444\u0430 \u0434\u043e\u043a\u0442\u043e\u0440\u0438 (PhD) \u0438\u043b\u043c\u0438\u0439 \u0434\u0430\u0440\u0430\u0436\u0430\u0441\u0438\u043d\u0438 \u043e\u043b\u0438\u0448 \u0443\u0447\u0443\u043d \u0434\u0438\u0441\u0441\u0435\u0440\u0442\u0430\u0446\u0438\u044f \u0430\u0432\u0442\u043e\u0440\u0435\u0444\u0435\u0440\u0430\u0442\u0438. \u2013 \u0422\u043e\u0448\u043a\u0435\u043d\u0442, 2019. \u2013 \u0411. 11-24.<\/p>\n\n\n\n<p>16. I. Avazov. Konsolidatsiyalashgan moliyaviy hisobot ma\u2019lumotlarini tahlil qilish masalalari \/\/ Muhandislik va iqtisodiyot. \u2013 Toshkent, 2025 yil, noyabr. &#8211; \u2116 11. \u0411.358362.(<a href=\"https:\/\/muhandislikiqtisodiyot.uz\/index.php\/journal\/article\/view\/1351?utm_source=chatgpt.com\">https:\/\/muhandislikiqtisodiyot.uz\/index.php\/journal\/article\/view\/1351?utm_source=chatgpt.com<\/a>)<\/p>\n\n\n\n<p>17. \u0425. \u0425\u0430\u0441\u0430\u043d\u043e\u0432\u0430. (2024). \u041c\u043e\u043b\u0438\u044f\u0432\u0438\u0439 \u04b3\u0438\u0441\u043e\u0431\u043e\u0442\u043d\u0438\u043d\u0433 \u0445\u0430\u043b\u049b\u0430\u0440\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043b\u0430\u0440\u0438 \u0430\u0441\u043e\u0441\u0438\u0434\u0430 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u044f\u043b\u0430\u0440 \u04b3\u0438\u0441\u043e\u0431\u0438\u043d\u0438 \u0442\u0430\u0448\u043a\u0438\u043b \u044d\u0442\u0438\u0448. \u0410\u043a\u0430\u0434\u0435\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f \u0432 \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0439 \u043d\u0430\u0443\u043a\u0435, 3(50), \u0411. 168\u2013171. (<a href=\"https:\/\/inlibrary.uz\/index.php\/arims\/article\/view\/62006\">https:\/\/inlibrary.uz\/index.php\/arims\/article\/view\/62006<\/a>)<\/p>\n\n\n\n<p>18. S. Safarov. \u201cKonsolidatsiyalashgan moliyaviy hisobotni tuzishning chet mamlakatlar tajribasi va undan mamlakatimiz iqtisodiyotida joriy etish istiqbollari\u201d. Modern Science and Research, vol. 4, no. 4, Apr. 2025, pp. 914-9, https:\/\/inlibrary.uz\/index.php\/science-research\/article\/view\/79924.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0423\u043c\u0430\u0440\u043e\u0432\u0430 \u0417\u0443\u043c\u0440\u0430\u0434 \u041d\u0438\u0437\u043e\u043c\u0438\u0434\u0434\u0438\u043d \u049b\u0438\u0437\u0438 \u0438\u043b\u043c\u0438\u0439 \u0442\u0430\u0434\u049b\u0438\u049b\u043e\u0442\u0447\u0438 &nbsp;\u0422\u043e\u0448\u043a\u0435\u043d\u0442 \u041a\u0438\u043c\u0451 \u0425\u0430\u043b\u049b\u0430\u0440\u043e \u0423\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0438 E-mail:zumrad.umarova.n@gmail.com &nbsp;ORCID: 0000-0003-3068-5779 \u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f. \u041c\u0430\u049b\u043e\u043b\u0430\u0434\u0430 \u043a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0430\u0446\u0438\u044f\u043b\u0430\u0448\u0433\u0430\u043d \u043c\u043e\u043b\u0438\u044f\u0432\u0438\u0439 \u04b3\u0438\u0441\u043e\u0431\u043e\u0442\u043b\u0430\u0440\u043d\u0438 \u0442\u0443\u0437\u0438\u0448\u043d\u0438\u043d\u0433 \u0430\u0441\u043e\u0441\u0438\u0439 \u0442\u0430\u043c\u043e\u0439\u0438\u043b\u043b\u0430\u0440\u0438, \u0443\u0441\u0443\u043b\u043b\u0430\u0440\u0438 \u0432\u0430 \u0437\u0430\u043c\u043e\u043d\u0430\u0432\u0438\u0439 \u0451\u043d\u0434\u0430\u0448\u0443\u0432\u043b\u0430\u0440\u0438 \u043d\u0430\u0437\u0430\u0440\u0438\u0439 \u04b3\u0430\u043c\u0434\u0430 \u0430\u043c\u0430\u043b\u0438\u0439 \u0436\u0438\u04b3\u0430\u0442\u0434\u0430\u043d \u0442\u0430\u04b3\u043b\u0438\u043b \u049b\u0438\u043b\u0438\u043d\u0433\u0430\u043d. \u041a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0430\u0446\u0438\u044f\u043b\u0430\u0448\u0433\u0430\u043d \u043c\u043e\u043b\u0438\u044f\u0432\u0438\u0439&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[],"class_list":["post-1842","post","type-post","status-publish","format-standard","hentry","category-2026-yil-4-son"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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