Аbdurasulov Jamshidbek Axmad ug’li
Chief accountant of “SATURN METAL QAYTA ISHLASH” LLC, phone: +998979273836, e-mail: jamshidbek.abdurasulov@mail.ru
ORCID: 0000-0003-1630-8694, УДК: 336.74(571.2)
Abstract. Enterprises, as you know, are the main link in the economy of any individual society and, accordingly, important subjects of accounting, which is a management tool. Through enterprises, tangible and intangible goods are created, various works are performed, services are provided and they are delivered to consumers. The increase in the number of enterprises, their consolidation, expansion, development of cooperative activities is one of the important factors in increasing the size of the country’s gross domestic product, providing employment and increasing incomes of the population, improving the standard of living and welfare of the population. the being of people. This article reveals the basic rules for accounting and financial reporting in the context of the reorganization of enterprises on the basis of the regulatory legal acts in force in our republic, as well as national standards. The main link of the economy of our republic is revealed, respectively, the essence of the forms of reorganization of enterprises, which are the main subjects of accounting. The article also shows the general requirements for accounting and financial reporting in the context of the reorganization of the enterprise. Joining this process gives each country the opportunity to cooperate with the leading countries of the world, pursue state policy in the socio-economic sphere, and in this context, strengthen consistent efforts to reform and modernize the economy of Uzbekistan, raise them to a new level, is a priority. Ensuring the implementation of these tasks is aimed at increasing the development of our country, ensuring the entry of enterprises into the international market, increasing their export potential, improving the lifestyle of our people. At the same time, it is important to create a national model that meets international standards, and also rely on international financial reporting standards to ensure consistency of reports. Ensuring that the reorganization processes of enterprises in the world are taken into account in accordance with international accounting standards, increasing investment attractiveness based on internationally recognized evaluation criteria, providing users with understandable information, i.e. processes such as mergers, acquisitions or conflicts of interest of enterprises, by summarizing the information provided and providing information on the financial condition of an enterprise encourages all countries to apply MIS to national accounting and auditing. Key words. enterprise, reorganization, merger, acquisition, separation, separation, recognition, valuation, accounting, financial reporting.