KONSOLIDATSIYALASHGAN MOLIYAVIY HISOBOTNI TUZISHNING CHET MAMLAKATLAR TAJRIBASI VA UNDAN MAMLAKATIMIZ IQTISODIYOTIDA JORIY ETISH ISTIQBOLLARI

Аннотация

This article analyzes foreign experience in the formation of consolidated financial statements and the prospects for its application in the economy of our Republic. Consolidated financial reporting is an important tool that indicates the general financial condition of a corporate group. The experience of foreign countries, in particular the reporting systems of the United States, the European Union and other developed countries, has been shown to be highly efficient in ensuring financial transparency and communicating accurate information to investors. Through the study and implementation of these experiences, the possibilities of improving the corporate management system of our country, developing the financial market and attracting international investments are analyzed. Also in the article, the difficulties in introducing consolidated financial statements in our Republic and recommendations for their solution also cited. These analyzes and recommendations are important in the sustainable development of the Republic's economy. Keywords: Consolidated financial statements, foreign experience corporate governance, financial transparency, investments, international standards, financial statements.