IMPROVING THE ACCOUNTING OF CORPORATE DIVISION, SPIN-OFF AND TRANSFORMATION OF LEGAL FORM PROCESSES
- Authors
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Jamshidbek Akhmad ugli Abdurasulov
PhD Researcher, Doctoral Candidate Samarkand Institute of Economics and Service
Author
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- Keywords:
- Reorganization, division, spin-off, transformation of legal form, accounting, financial reporting, succession, valuation differences, allocation balance sheet.
- Abstract
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This article examines the theoretical and methodological aspects of accounting and financial reporting for enterprise reorganization processes, including division, spin-off, and transformation of legal form. Recommendations are developed for the valuation, allocation, and transfer of assets, liabilities, and equity to successor entities. The proposed approaches contribute to improving the reliability and transparency of accounting information.
- References
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1.IFRS Foundation. International Financial Reporting Standards (IFRS Accounting Standards). London: IFRS Foundation.
2.IFRS Foundation. IFRS 3 Business Combinations. London: IFRS Foundation.
3.IFRS Foundation. IFRS 10 Consolidated Financial Statements. London: IFRS Foundation.
4.IFRS Foundation. IFRS 13 Fair Value Measurement. London: IFRS Foundation.
5.IFRS Foundation. IAS 36 Impairment of Assets. London: IFRS Foundation.
6.IFRS Foundation. IAS 12 Income Taxes. London: IFRS Foundation.
7.Bezvidnaya, O.S. Accounting for Corporate Reorganization. Moscow: Finance and Statistics Publishing House.
8.Shumilin, P.E. Accounting Modeling of Reorganization Processes of Business Entities. Moscow.
9.Bortnik, N.N. Accounting and Analysis of Corporate Reorganization Processes. Minsk.
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- Published
- 2026-05-31
- Issue
- Vol. 2 No. 5 (2026)
- Section
- Articles
- License
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This work is licensed under a Creative Commons Attribution 4.0 International License.
