ACCOUNTING FOR RECOGNITION OF ENTERPRISES INCOME (ACCOUNTS) IN ACCOUNTING WITH INTERNATIONAL STANDARDS AND “FINANCIAL REPORTING CONCEPTUAL FUNDAMENTALS

Authors

  • Eshpulatova Zaynab Independent researcher at the Samarkand Institute of Economics and Service

Keywords:

Income, income not related to ordinary activities, revenue, benefit

Abstract

This article reveals the tasks based on requirements of regulatory documents on transition of income accounting system to International Financial Reporting Standards (IFRS). The compliance of the report and financial results with the requirements of the international document “Conceptual framework for financial reporting” is analyzed, and proposals for improving this reporting have been developed.

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Published

2021-04-03

Issue

Vol. 3 No. 1 (2021): SCHOLASTICO-2021

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

ACCOUNTING FOR RECOGNITION OF ENTERPRISES INCOME (ACCOUNTS) IN ACCOUNTING WITH INTERNATIONAL STANDARDS AND “FINANCIAL REPORTING CONCEPTUAL FUNDAMENTALS . (2021). Euro-Asia Conferences, 3(1), 137-139. https://papers.euroasiaconference.com/index.php/eac/article/view/319