O’zbekiston respublikasi oliy va o’rta maxsus ta’lim vazirligi toshkent davlat iqtisodiyot universiteti nuridin yusupovich jo’rayev moliyaviy hisobot

Глоссарий 152
Список используемой литературы 154

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Contents
Introduction…...................................................................................................................................5

Chapter - 1. The essence and importance of the financial statement in Uzbekistan and												world
practice
1.1.	The conception of the financial statement,								its essence and importance.......................................			7
1.2.	The users of the financial					statement and informations				in their interest .....................................		11
1.3.	The essence and structure					of the financial			statement..................................................................			12
1.4.	The principles of making					of the financial			statement ..................................................................			15
1.5.	The prior accounts by making of the financial statement............................................................											17
1.6.	The order of providing				of the financial statement ......................................................................							21
1.7.	The contents and structure					of the financial			statement,	which is used in world practice.............		23
1.8.	General features and difference of the financial and statistical statements................................											24
Chapter - 2. Balance sheet
2.1.	The essence and importance of the balance sheet ....................................................................											27
2.2.	The forms of the balance sheet and requirements (to the forms) ............................................											28
2.3.	Improving the balance sheet in conditions								of market economy...............................................			30
2.4.	The characteristic	of the sections and items of the balance sheet ...........................................										32
2.5.	Interconnectivity	between the items of the balance sheet and other kinds of the financial
statement.........................................................................................................................................												33
2.6.	The prior calculations				before making		balance sheet................................................................					35
2.7.	The rule of making section long-term						assets of the balance sheet ..........................................					37
2.8.	The order of making section of the current assets of the balance sheet..................................											39
2.9.	The rule of making section of the sources of owned assets.....................................................											43
2.10. The order of making					section of liability of the balance sheet................................................							44
Chapter - 3. The report of financial results
3.1.	The essence and importance of the report of financial										results.................................................	48
3.2.	The legal regulationof				base of the report of financial						results..................................................	49
3.3.	The rule of formation				of the financial		results in world practice..............................................					51
3.4.	The characteristic	of the activities of the report of financial results........................................										53
3.5.	The methods of the acknowledgment							of the incomes,			expenceses, profits and losses in the
report of financial results................................................................................................................												56
Chapter - 4. The report about the fixed assets flow
4.1.	The essence and importance of the report about the fixed assets flow ..................................											69
4.2.	Normative bases of the report about the fixed assets flow ....................................................											70
4.3.	Parameters of the report about the fixed assets flow and their importance ...........................											72
4.4.	Accounting works before prepareing of the report about the fixed assets flow ....................											74
4.5.	The rule of inclusion of the data about initial cost in accounting .........................................											76
4.6.	Order of inclusion		in the report of the datas about saved sum of amortization and residual
cost.................................................................................................................................................												79
Chapter 5. The report of money flows
5.1.	Thee essence and importance of the report of money flows ................................................											83
5.2.	Normative bases of the report of money flows ....................................................................											84
5.3.	Show of forms of enterprise activity in the report of money flows .......................................											86
5.4.	The stages of preparing report of money flows ....................................................................											87
5.5.	The principle of determination of money								flows with utilization of direct and indirect

methods…………………………………………………………………………………………..89
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5.6. The methods of prepareing of the report of money flows 91

5.7. The order of prepareing of the report of money flows 93

5.8. Show of parameters of the report about money flows in the explanations, notes and accounts

95

5.9. Forecasting of money flows and stages of its realization 96

Chapter - 6. The report of private capital

6.1. The essence and importance of the report of private capital 99

6.2. Parameters of the report of private capital and their importance 100

6.3. Formation of the authorized capital and the order of its show in the report of private capital

102

6.4. Order of show of the operations connected with the added capital in the report of private capital

103
6.5. Rule of inclusion of parameters concerning to the reserve capital in the report of private

capital 105

6.6. Formation of the datas about retained income and the order of their show in accounting 106

6.7. Show in the reporting of the bought out private stocks 108

6.8. The rule of show of the datas of private capital 109
6.9. Datas disclosure of the report of private capital in the explanatories, notes and accounts 111
Chapter - 7. The consolidated financial reporting

7.1. The essence and importance of the consolidated financial reporting 114

7.2. General features and differences of the consolidated financial reporting and generalized
reporting 117

7.3. Legal and normative bases of the consolidated financial reporting 118

7.4. Principles of preparing of the consolidated financial reporting 120

7.5. International methods used at preparing of the consolidated financial reporting 121

7.6. Settlement works before preparing of the consolidated financial reporting 127
7.7. Stages of preparing of the consolidated financial reporting 128

7.8. Principles of preparing of the consolidated financial reporting 130

7.9. Disclosing of the parameters of the consolidated financial reporting in the explanatories, notes

and accounts 138

Chapter 8. Account policy and accounting report

8.1. Interrelation of account policy with accounting and reporting 136

8.2. Studiing of influence of account policy to accounting report by the scientists - economists .138

8.3. Feature of account policy and questions, revealed in it 140

8.4. Formation of the necessary information for preparing of the accounting report in methodical
aspect of account policy 143

8.5. The tasks of technical aspect of account policy at preparing of the reporting 146

Glossary 152

The list of the used literature
154

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