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 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.
Keywords: business, legal entity, founders, balance sheet, reorganization, mergers, deed of transfer, unification balance sheet, net assets, closing balance sheet.