{"id":4941,"date":"2025-06-30T12:09:00","date_gmt":"2025-06-30T12:09:00","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=4941"},"modified":"2025-12-30T15:11:43","modified_gmt":"2025-12-30T15:11:43","slug":"the-necessity-types-and-regulatory-and-legal-framework-for-accounting-of-enterprise-reorganization-processes","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=4941","title":{"rendered":"THE NECESSITY, TYPES, AND REGULATORY AND LEGAL FRAMEWORK FOR ACCOUNTING OF ENTERPRISE REORGANIZATION PROCESSES"},"content":{"rendered":"\n<p><strong><em>Abdurasulov Jamshidbek Akhmad ug\u2018li<br><\/em><\/strong><em>PhD Student (Doctoral Researcher)<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><br><em>Abstract.<\/em><\/strong><em> 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.<\/em><\/p>\n\n\n\n<p><strong><em>Key words.<\/em><\/strong><em> Enterprise reorganization; accounting; financial reporting; IFRS; NAS; fair value; goodwill; legal succession.<\/em><strong><em><br><\/em><\/strong><\/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\/06\/13-J.A.Abdurasulov.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 13+ J.A.Abdurasulov.\"><\/object><a id=\"wp-block-file--media-9b2fb099-e0be-4eab-b5f1-c387ab6e704d\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2025\/06\/13-J.A.Abdurasulov.pdf\">13+ J.A.Abdurasulov<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2025\/06\/13-J.A.Abdurasulov.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-9b2fb099-e0be-4eab-b5f1-c387ab6e704d\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Abdurasulov Jamshidbek Akhmad ug\u2018liPhD Student (Doctoral Researcher)Samarkand Institute of Economics and ServiceE-mail: jamshidbek.abdurasulov@mail.ruORCID: 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 <a href=\"https:\/\/interfinance.tsue.uz\/?p=4941\" 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":[69],"tags":[],"class_list":["post-4941","post","type-post","status-publish","format-standard","hentry","category-2025-3-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>THE NECESSITY, TYPES, AND REGULATORY AND LEGAL FRAMEWORK FOR ACCOUNTING OF ENTERPRISE 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=4941\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"THE NECESSITY, TYPES, AND REGULATORY AND LEGAL FRAMEWORK FOR ACCOUNTING OF ENTERPRISE REORGANIZATION PROCESSES - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Abdurasulov Jamshidbek Akhmad ug\u2018liPhD Student (Doctoral Researcher)Samarkand Institute of Economics and ServiceE-mail: jamshidbek.abdurasulov@mail.ruORCID: 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. 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