{"id":1984,"date":"2022-11-16T12:22:08","date_gmt":"2022-11-16T12:22:08","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=1984"},"modified":"2022-12-02T12:29:41","modified_gmt":"2022-12-02T12:29:41","slug":"financial-statements-for-business-combination-legal-and-organizational-and-methodological-aspects","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=1984","title":{"rendered":"FINANCIAL STATEMENTS FOR BUSINESS COMBINATION: LEGAL AND ORGANIZATIONAL AND METHODOLOGICAL ASPECTS"},"content":{"rendered":"<p style=\"text-align: center;\"><strong><em>Radjapbay <\/em><\/strong><strong><em>Dusmuratov<\/em><\/strong><\/p>\n<p style=\"text-align: center;\"><em>Tashkent State University of Economics<\/em><em>, Doctor of Economic Sciences, Professor<\/em><\/p>\n<p><strong><em>Abstract<\/em><\/strong><strong><em>.<\/em><\/strong><em> Based on the results of the scientific interpretation of the relevant sources and the results of the study of practice, the article reveals the regulatory, legal and organizational and methodological aspects of the reorganization of an enterprise in the form of a merger. The procedure for compiling a transfer act, a transfer balance, initial and final consolidated balance sheets is proposed.<\/em><\/p>\n<p><strong><em>Keywords<\/em><\/strong><strong><em>:<\/em><\/strong><em> business, legal entity, founders, balance sheet, reorganization, <\/em><em>mergers, deed of transfer, unification <\/em><em>balance sheet, net assets, closing balance sheet.<\/em><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/strong><\/p>\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:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/11\/21\u0414\u0443\u0441\u0442\u043c\u0443\u0440\u0430\u0434\u043e\u0432-\u0420.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Embed of 21\u0414\u0443\u0441\u0442\u043c\u0443\u0440\u0430\u0434\u043e\u0432-\u0420..\"><\/object><a id=\"wp-block-file--media-f24a357b-8717-40a4-bac7-b1c4183fc3f3\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/11\/21\u0414\u0443\u0441\u0442\u043c\u0443\u0440\u0430\u0434\u043e\u0432-\u0420.pdf\">21\u0414\u0443\u0441\u0442\u043c\u0443\u0440\u0430\u0434\u043e\u0432-\u0420<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/11\/21\u0414\u0443\u0441\u0442\u043c\u0443\u0440\u0430\u0434\u043e\u0432-\u0420.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-f24a357b-8717-40a4-bac7-b1c4183fc3f3\">Download<\/a><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/interfinance.tsue.uz\/?p=1984\">https:\/\/doi.org\/10.34920\/2181-1016\/2022\/5-021<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Radjapbay Dusmuratov Tashkent State University of Economics, Doctor of Economic Sciences, Professor Abstract. Based on the results of the scientific interpretation of the relevant sources and the results of the study of practice, the article reveals the regulatory, legal and <a href=\"https:\/\/interfinance.tsue.uz\/?p=1984\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"class_list":["post-1984","post","type-post","status-publish","format-standard","hentry","category-2022-5-issue-1-6"],"_links":{"self":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/1984","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1984"}],"version-history":[{"count":5,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/1984\/revisions"}],"predecessor-version":[{"id":2206,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/1984\/revisions\/2206"}],"wp:attachment":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}