{"id":4936,"date":"2025-10-26T12:19:00","date_gmt":"2025-10-26T12:19:00","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=4936"},"modified":"2025-12-30T14:22:53","modified_gmt":"2025-12-30T14:22:53","slug":"a-study-of-the-rules-principles-and-methods-established-by-international-financial-reporting-standards-for-the-accounting-treatment-of-corporate-reorganization-processes","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=4936","title":{"rendered":"A STUDY OF THE RULES, PRINCIPLES, AND METHODS ESTABLISHED BY INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR THE ACCOUNTING TREATMENT OF CORPORATE REORGANIZATION PROCESSES"},"content":{"rendered":"\n<p><strong><em>Abdurasulov Jamshidbek Ahmad ugli<\/em><\/strong><em><br>Doctoral Researcher (PhD Student)<br>Samarkand Institute of Economics and Service<br>E-mail: jamshidbek.abdurasulov@mail.ru<br>ORCID: 0000-0003-1630-8694<\/em><\/p>\n\n\n\n<p><strong><em>Abstract:<\/em><\/strong><em> 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.<\/em><\/p>\n\n\n\n<p><strong><em>Keywords:<\/em><\/strong><em> corporate reorganization, business combinations, financial reporting, International Financial Reporting Standards (IFRS), goodwill, fair value, consolidation.<\/em><\/p>\n\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\/2025\/10\/17-J.A.Abdurasulov.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 17+ J.A.Abdurasulov.\"><\/object><a id=\"wp-block-file--media-dd55b7c4-6b26-4e51-a965-267b8b74a55c\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2025\/10\/17-J.A.Abdurasulov.pdf\">17+ J.A.Abdurasulov<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2025\/10\/17-J.A.Abdurasulov.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-dd55b7c4-6b26-4e51-a965-267b8b74a55c\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Abdurasulov Jamshidbek Ahmad ugliDoctoral Researcher (PhD Student)Samarkand Institute of Economics and ServiceE-mail: jamshidbek.abdurasulov@mail.ruORCID: 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 <a href=\"https:\/\/interfinance.tsue.uz\/?p=4936\" 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":[71],"tags":[],"class_list":["post-4936","post","type-post","status-publish","format-standard","hentry","category-2025-5-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>A STUDY OF THE RULES, PRINCIPLES, AND METHODS ESTABLISHED BY INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR THE ACCOUNTING TREATMENT OF CORPORATE REORGANIZATION PROCESSES - 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=4936\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A STUDY OF THE RULES, PRINCIPLES, AND METHODS ESTABLISHED BY INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR THE ACCOUNTING TREATMENT OF CORPORATE REORGANIZATION PROCESSES - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Abdurasulov Jamshidbek Ahmad ugliDoctoral Researcher (PhD Student)Samarkand Institute of Economics and ServiceE-mail: jamshidbek.abdurasulov@mail.ruORCID: 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 Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=4936\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-26T12:19:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-30T14:22:53+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=4936#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4936\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"A STUDY OF THE RULES, PRINCIPLES, AND METHODS ESTABLISHED BY INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR THE ACCOUNTING TREATMENT OF CORPORATE REORGANIZATION PROCESSES\",\"datePublished\":\"2025-10-26T12:19:00+00:00\",\"dateModified\":\"2025-12-30T14:22:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4936\"},\"wordCount\":172,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2025-5-issue 1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4936#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4936\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4936\",\"name\":\"A STUDY OF THE RULES, PRINCIPLES, AND METHODS ESTABLISHED BY INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR THE ACCOUNTING TREATMENT OF CORPORATE REORGANIZATION PROCESSES - 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