{"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><\/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"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FINANCIAL STATEMENTS FOR BUSINESS COMBINATION: LEGAL AND ORGANIZATIONAL AND METHODOLOGICAL ASPECTS - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=1984\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FINANCIAL STATEMENTS FOR BUSINESS COMBINATION: LEGAL AND ORGANIZATIONAL AND METHODOLOGICAL ASPECTS - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"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 Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=1984\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2022-11-16T12:22:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-02T12:29:41+00:00\" \/>\n<meta name=\"author\" content=\"jurnal-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jurnal-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=1984#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=1984\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"FINANCIAL STATEMENTS FOR BUSINESS COMBINATION: LEGAL AND ORGANIZATIONAL AND METHODOLOGICAL ASPECTS\",\"datePublished\":\"2022-11-16T12:22:08+00:00\",\"dateModified\":\"2022-12-02T12:29:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=1984\"},\"wordCount\":163,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2022-5-issue-1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=1984#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=1984\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=1984\",\"name\":\"FINANCIAL STATEMENTS FOR BUSINESS COMBINATION: LEGAL AND ORGANIZATIONAL AND METHODOLOGICAL ASPECTS - Journal of International Finance and Accounting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\"},\"datePublished\":\"2022-11-16T12:22:08+00:00\",\"dateModified\":\"2022-12-02T12:29:41+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=1984#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=1984\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=1984#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"FINANCIAL STATEMENTS FOR BUSINESS COMBINATION: LEGAL AND ORGANIZATIONAL AND METHODOLOGICAL ASPECTS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"name\":\"Journal of International Finance and Accounting\",\"description\":\"Tashkent State University of Economics\",\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\",\"name\":\"Journal of International Finance and Accounting\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"contentUrl\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"width\":90,\"height\":90,\"caption\":\"Journal of International Finance and Accounting\"},\"image\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\",\"name\":\"jurnal-admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"caption\":\"jurnal-admin\"},\"sameAs\":[\"http:\\\/\\\/interfinance.tsue.uz\"],\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"FINANCIAL STATEMENTS FOR BUSINESS COMBINATION: LEGAL AND ORGANIZATIONAL AND METHODOLOGICAL ASPECTS - Journal of International Finance and Accounting","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/interfinance.tsue.uz\/?p=1984","og_locale":"en_US","og_type":"article","og_title":"FINANCIAL STATEMENTS FOR BUSINESS COMBINATION: LEGAL AND ORGANIZATIONAL AND METHODOLOGICAL ASPECTS - Journal of International Finance and Accounting","og_description":"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 Read More ...","og_url":"https:\/\/interfinance.tsue.uz\/?p=1984","og_site_name":"Journal of International Finance and Accounting","article_published_time":"2022-11-16T12:22:08+00:00","article_modified_time":"2022-12-02T12:29:41+00:00","author":"jurnal-admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"jurnal-admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/interfinance.tsue.uz\/?p=1984#article","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/?p=1984"},"author":{"name":"jurnal-admin","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a"},"headline":"FINANCIAL STATEMENTS FOR BUSINESS COMBINATION: LEGAL AND ORGANIZATIONAL AND METHODOLOGICAL ASPECTS","datePublished":"2022-11-16T12:22:08+00:00","dateModified":"2022-12-02T12:29:41+00:00","mainEntityOfPage":{"@id":"https:\/\/interfinance.tsue.uz\/?p=1984"},"wordCount":163,"commentCount":0,"publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"articleSection":["2022-5-issue-1-6"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/interfinance.tsue.uz\/?p=1984#respond"]}]},{"@type":"WebPage","@id":"https:\/\/interfinance.tsue.uz\/?p=1984","url":"https:\/\/interfinance.tsue.uz\/?p=1984","name":"FINANCIAL STATEMENTS FOR BUSINESS COMBINATION: LEGAL AND ORGANIZATIONAL AND METHODOLOGICAL ASPECTS - Journal of International Finance and Accounting","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/#website"},"datePublished":"2022-11-16T12:22:08+00:00","dateModified":"2022-12-02T12:29:41+00:00","breadcrumb":{"@id":"https:\/\/interfinance.tsue.uz\/?p=1984#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/interfinance.tsue.uz\/?p=1984"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/interfinance.tsue.uz\/?p=1984#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/interfinance.tsue.uz\/"},{"@type":"ListItem","position":2,"name":"FINANCIAL STATEMENTS FOR BUSINESS COMBINATION: LEGAL AND ORGANIZATIONAL AND METHODOLOGICAL ASPECTS"}]},{"@type":"WebSite","@id":"https:\/\/interfinance.tsue.uz\/#website","url":"https:\/\/interfinance.tsue.uz\/","name":"Journal of International Finance and Accounting","description":"Tashkent State University of Economics","publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/interfinance.tsue.uz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/interfinance.tsue.uz\/#organization","name":"Journal of International Finance and Accounting","url":"https:\/\/interfinance.tsue.uz\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/","url":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","contentUrl":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","width":90,"height":90,"caption":"Journal of International Finance and Accounting"},"image":{"@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a","name":"jurnal-admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","caption":"jurnal-admin"},"sameAs":["http:\/\/interfinance.tsue.uz"],"url":"https:\/\/interfinance.tsue.uz\/?author=1"}]}},"_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}]}}