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
- 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
- Khaitbaeva Guzal Alimovna, ENHANCING INDUSTRIAL PRODUCTION GROWTH THROUGH EFFECTIVE USE OF TERRITORIAL DEVELOPMENT RESERVES , International Congress on Economics, Management and Business Studies: Vol. 1 No. 6 (2026): ICEMBS
- Ismailova Zukhra Shukhratovna, THE IMPORTANCE OF FINANCIAL PLANNING FOR COMPANIES , International Congress on Economics, Management and Business Studies: Vol. 1 No. 6 (2026): ICEMBS
- Xabilov Djaxongir Xakimovich, ECONOMIC ESSENCE, CONTENT AND PLACE OF ACCOUNTING POLICY IN THE ACCOUNTING SYSTEM OF BUDGETARY ORGANIZATIONS , International Congress on Economics, Management and Business Studies: Vol. 1 No. 9 (2026): ICEMBS
- Rahmatullaev Mirjalol Khatam ogli, CONCEPTUAL FOUNDATIONS OF ACCOUNTING AND COSTING IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES , International Congress on Economics, Management and Business Studies: Vol. 1 No. 2 (2026): ICEMBS
- Khikmetov Nodirbek Ikromovich, CLASSIFICATION APPROACHES TO RETAIL SERVICES AND BANKING PRODUCTS IN COMMERCIAL BANKS , International Congress on Economics, Management and Business Studies: Vol. 1 No. 6 (2026): ICEMBS
- Saitov Sirojiddin Abduvalievich, SPECIFIC CHARACTERISTICS OF THE ACCOUNT OF FIXED VEHICLES IN AUTOMOBILE TRANSPORT ENTERPRISES , International Congress on Economics, Management and Business Studies: Vol. 1 No. 4 (2026): ICEMBS
- Muzaffar Kholboevich Mardanov, ALIGNING THE USEFUL LIVES OF ELECTRICITY NETWORK ASSETS WITH A TECHNICAL CONDITION INDEX AND THE REGULATORY PERIOD , International Congress on Economics, Management and Business Studies: Vol. 1 No. 10 (2026): ICEMBS
- Mamarajabov Abdisamad Saidmurot o‘g‘li, INTEGRATING FINANCIAL STABILITY AND CUSTOMS COMPLIANCE INDICATORS INTO A COMPOSITE RATING FRAMEWORK FOR FOREIGN TRADE ENTERPRISES , International Congress on Economics, Management and Business Studies: Vol. 1 No. 5 (2026): ICEMBS
- T. A. Bo'riyeva, S. Jo'rayeva, DEVELOPING CREATIVE SKILLS IN CHILDREN THROUGH WORKING WITH NATURAL MATERIALS , 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.