МОЛИЯВИЙ ҲИСОБОТНИНГ ХАЛҚАРО СТАНДАРТЛАРИ АСОСИДА КОРХОНАЛАРНИ ҚЎШИБ ОЛИШ ЖАРАЁНЛАРИ НАТИЖАЛАРИНИ ҲИСОБ ВА ҲИСОБОТДА АКС ЭТТИРИШ МАСАЛАЛАРИ

Abstract

This article examines the scientific and practical aspects of accounting for the
financial results of business combinations, particularly mergers and acquisitions, based on
International Financial Reporting Standards (IFRS). The study analyzes the economic substance
of business combinations, their impact on the financial position of entities, and the role of IFRS in
ensuring the transparency, reliability, and comparability of financial reporting information. Special
attention is given to the economic nature of goodwill and gains from acquisition, their recognition,
fair value measurement, and presentation in accounting and financial statements. The article also
explores issues related to subsequent measurement of goodwill through impairment testing and its
disclosure in consolidated financial statements. A comparative analysis of national accounting
standards and IFRS is conducted to identify key methodological differences and assess their
impact on the quality of financial reporting. Based on the findings, practical recommendations are
proposed to improve accounting policies and enhance the investment attractiveness of enterprises
undergoing business combinations