Abdurasulov Jamshidbek Ahmad ugli
Doctoral Researcher (PhD Student)
Samarkand Institute of Economics and Service
E-mail: jamshidbek.abdurasulov@mail.ru
ORCID: 0000-0003-1630-8694
Abstract: This article examines the accounting treatment of corporate reorganization processes in accordance with the requirements of International Financial Reporting Standards (IFRS). In particular, the recognition and measurement of assets, liabilities, and equity in various forms of reorganization, including business combinations, mergers, acquisitions, divisions, and spin-offs, are analyzed. Based on IFRS requirements, especially IFRS 3 Business Combinations and IFRS 10 Consolidated Financial Statements, the practical significance of the fair value concept, goodwill recognition, and consolidation principles in reorganization processes is revealed. In addition, a comparative analysis of International Financial Reporting Standards and national accounting standards is conducted, and scientific and practical recommendations for harmonizing national accounting practices with IFRS are proposed.
Keywords: corporate reorganization, business combinations, financial reporting, International Financial Reporting Standards (IFRS), goodwill, fair value, consolidation.