Konsolidatsiyalangan foyda yoki zarar to'g'risidagi hisobot Bo'limning o'quv maqsadlari

Chapter
19

Konsolidatsiyalangan foyda yoki zarar to'g'risidagi hisobot
Bo'limning o'quv maqsadlari

Ushbu bo'limni tugatgandan so'ng siz:

• 
  • oddiy guruh va nazorat qilinmaydigan ulush bo'yicha konsolidatsiyalangan foyda yoki zarar hisobotini tayyorlash
  
• 
  • foyda yoki zarar to'g'risidagi hisobotda guruh ichidagi savdoning ta'sirini hisobga olish
  
• 
  • oddiy guruh uchun daromad yoki zarar to'g'risidagi konsolidatsiyalangan hisobotni davr ichida sotib olish va nazorat qilinmagan ulush bilan tuzish
  
• 
  • gudvilning qadrsizlanishini hisobga olish
  
• 
  • foyda yoki zarar va boshqa to'liq daromad to'g'risidagi konsolidatsiyalangan hisobotni tayyorlash.
  

Sotish

• 
  Manfaatlar
  
• 
  aylanma aktivlarni o'tkazish
  

yil o'rtalarida xaridlar

guruh ichidagi savdo

Dividendlar

Konsolidatsiyalash ishlari

Konsolidatsiyalangan foyda yoki zarar (va boshqa umumiy daromad)

yil o'rtalarida xaridlar


1 Konsolidatsiyalangan foyda yoki zarar hisobotining tamoyillari
Asosiy printsip
The consolidated statement of profit or loss shows the profit generated by all resources disclosed in the related consolidated statement of financial position,
i.e. the net assets of the parent entity (P) and its subsidiary (S).
The consolidated statement of profit or loss follows these basic principles:

• 
  From revenue down to profit for the year include all of P’s income and expenses plus all of S’s income and expenses (reflecting P’s control of S).
  
• 
  After profit for the year show split of profit between amounts attributable to the parent's shareholders and those attributable to the non-controlling interest (to reflect ownership).