SPECIFIC ASPECTS OF PREPARATION OF SEGMENTAL CASH FLOW STATEMENTS OF REGIONAL ELECTRIC NETWORKS ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS

Djuraev Davlat Djonibekovich

Vol. 1 No. 5 (2026), Articles

Vol. 1 No. 5 (2026)

SPECIFIC ASPECTS OF PREPARATION OF SEGMENTAL CASH FLOW STATEMENTS OF REGIONAL ELECTRIC NETWORKS ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS

Articles

Published 2026-05-31

Djuraev Davlat Djonibekovich⁺⁻

Djuraev Davlat Djonibekovich

Doctoral student of Tashkent State University of Economics

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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://www.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".

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SPECIFIC ASPECTS OF PREPARATION OF SEGMENTAL CASH FLOW STATEMENTS OF REGIONAL ELECTRIC NETWORKS ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS

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