Keywords
segment reporting, IFRS 8, cash flows, reportable segment, internal flow elimination, IFRS 10, IAS 27, HET JSC, natural monopoly, territorial divisions.
How to Cite
SPECIFIC ASPECTS OF PREPARATION OF SEGMENTAL CASH FLOW STATEMENTS OF REGIONAL ELECTRIC NETWORKS ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS. (2026). International Congress on Economics, Management and Business Studies, 1(5), 304-308. https://econferencia.com/index.php/8/article/view/822
Abstract
In this thesis, a segment cash flow statement model has been developed for JSC "Regional Electric Networks" and its 14 structural divisions in accordance with IFRS 8 "Operating Segments".
References
This work is licensed under a Creative Commons Attribution 4.0 International License.
Similar Articles
- Fotima Xaitova, ENVIRONMENTAL COST ACCOUNTING UNDER CONDITIONS OF SUSTAINABLE DEVELOPMENT , International Congress on Economics, Management and Business Studies: Vol. 1 No. 4 (2026): ICEMBS
- O‘rolova Aziza Umid qizi, INTERNATIONAL EXPERIENCE IN ORGANIZING CASH ACCOUNTING AND DIRECTIONS FOR ITS IMPROVEMENT , International Congress on Economics, Management and Business Studies: Vol. 1 No. 5 (2026): ICEMBS
- Rizakulov Abdurauf Abdimutalibovich, ACCOUNTING, TAX AND AUDIT SPECIFICS IN DEPRECIATION AND AMORTIZATION OF LONG-TERM ASSETS , International Congress on Economics, Management and Business Studies: Vol. 1 No. 5 (2026): ICEMBS
- Amirov Askar Aktamovich, SPECIFIC DIRECTIONS FOR RECOGNITION, MEASUREMENT AND DISCLOSURE OF LIABILITIES IN THE ICT SECTOR , International Congress on Economics, Management and Business Studies: Vol. 1 No. 4 (2026): ICEMBS
- Anorqulova Mastura Sadirjon qizi, THE IMPORTANCE OF IFRS AND PROFESSIONAL ACCOUNTING SKILLS FOR FINANCIAL REPORTING QUALITY IN UZBEKISTAN , International Congress on Economics, Management and Business Studies: Vol. 1 No. 6 (2026): ICEMBS
- Mardanov Zafar Khurramovich, ORGANISATION OF ACCOUNTING AND FINANCIAL REPORTING IN GERMAN COMMERCIAL BANKS , International Congress on Economics, Management and Business Studies: Vol. 1 No. 7 (2026): ICEMBS
- Nazarov Anvar Aripovich, Siddikov Beknazar Jumanazar o‘g‘li, PEDESTRIAN FLOW ANALYSIS BY AGE GROUP AND TIME INTERVAL DISTRIBUTION , International Congress on Economics, Management and Business Studies: Vol. 1 No. 4 (2026): ICEMBS
- Akhmedov Latayibkhon Mamitkhonovich, THEORETICAL AND PRACTICAL FOUNDATIONS FOR IMPROVING EQUITY ACCOUNTING IN JOINT-STOCK COMPANIES UNDER IFRS , International Congress on Economics, Management and Business Studies: Vol. 1 No. 6 (2026): ICEMBS
- Akhmetova Salima Seitovna, RISK-BASED AUDIT OF BIOLOGICAL ASSETS: A CLASSIFIER OF TYPICAL MISSTATEMENTS AND INTERNAL CONTROL INDICATORS , International Congress on Economics, Management and Business Studies: Vol. 1 No. 9 (2026): ICEMBS
- Rano Balkhiboeva Davron qizi, INCREASING ENTERPRISE PROFITABILITY THROUGH FINANCIAL REHABILITATION , International Congress on Economics, Management and Business Studies: Vol. 1 No. 6 (2026): ICEMBS
You may also start an advanced similarity search for this article.