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

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  • Nasirkhodjaeva Dilafruz Sabitkhanovna

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.

Suggested Citation

  • Nasirkhodjaeva Dilafruz Sabitkhanovna, 2024. "Improvement of methodology of accounting and analysis of included financial statements and investments in subsidiary societies," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 2, November.
    • Handle: RePEc:teu:ged000:v:2:y:2024:id:3246
    DOI: 10.5281/zenodo.14211257
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