THE MAIN DIRECTIONS OF IMPROVING INCOME ACCOUNTING
27.02.2024
International Scientific Journal "Science and Innovation". Series A. Volume 3 Issue 2
Usmonova Dilfuza Ilkhomovna
Abstract. The article discusses the main directions of improving income accounting and reporting, improving and harmonizing regulatory legal acts on income accounting and reporting in accordance with international standards, as well as harmonizing reporting with conceptual provisions based on international standards. Recommendations and assumptions are given on the topic.
Keywords: income, statement of financial results, conceptual framework, revenue, resolution, law, products (goods, works and services), international financial accounting standards, buyer, contract
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SCIENCE & INNOVATION