Abdurasulov Jamshidbek Akhmad ug‘li
PhD Student (Doctoral Researcher)
Samarkand Institute of Economics and Service
E-mail: jamshidbek.abdurasulov@mail.ru
ORCID: 0000-0003-1630-8694
Abstract. his article provides a scientific analysis of the necessity, forms, and regulatory and legal framework for accounting of enterprise reorganization processes. The study examines the economic substance of mergers, acquisitions, divisions, spin-offs, and changes in legal form, as well as their impact on assets, liabilities, equity, and financial performance. In addition, a comparative analysis of the accounting regulations governing reorganization processes under International Financial Reporting Standards (IFRS) and National Accounting Standards (NAS) is conducted. The results show that IFRS is based on the principles of economic substance over legal form and fair value measurement, while NAS mainly relies on legal form and historical (book) values. The findings substantiate the need to harmonize the national accounting system with IFRS principles.
Key words. Enterprise reorganization; accounting; financial reporting; IFRS; NAS; fair value; goodwill; legal succession.