OTHER COMREHENSIVE INCOME, ACCOUNTING STRUCTURE AND THEIR IMPROVEMENT
Keywords:
Income, income derived from ordinary activities, income not related to ordinary activities (other income), revenue, benefit, conceptual rules, profit or loss, other comprehensive income, expense, reserve, reclassification, adjustment, international financial reporting standardsAbstract
The implementation of international financial reporting standards (IFRS) in our country is one of the important issues on the agenda. One of the most important tasks of the country today is the application of international practice in the accounting system for the recognition of income and expenses, which are the main indicators of financial accounting. This article describes and discloses the concept of other generalized income, and is also of great importance in the accounting system. Studying and improving the methodological side of this process today also remains one of the most important issues today. This article also discusses income that is not included in the income statements such as the definition, composition, recognition, measurement and accounting of other comprehensive income.
References
С.Н. Ташназаров. Молиявий ҳисоботнинг назарий ва методологик асосларини такомиллаштириш. Монография. - Publisher SIA OmniScriptum Publishing. GlobeEdit Publishing house. 2018. 280 p. ISBN-13:978-613-8-24050-2. С.Н. Ташназаров, З.Б.Эшпӯлатов, Д.С.Тошназарова «Рақамли иқтисодиёт шароитида бухгалтерия ҳисобининг концептуал масалалари». Наврӯз нашриёти. 164-бет. Самарқанд 2021.
Р.Ҳасанова. Замонавий корпоратив бошқарув тизимида молиявий натижалар ва уларни тақсимлашнинг ҳисоби. http://www.biznes-daily.uz/uz/birjaexpert/49680-zamonaviy-korporativ-boshqaruv-tizimida-moliyaviy-natijalar-va-ularni-tahsimlashning-hisobi
Учет доходов. https://www.audit-it.ru/terms/accounting/uchet_dokhodov.html
Учет доходов и расходов. https://class365.ru/uchet-tovarov-uslug/uchet-dohodov-i-raskhodov
Порядок и принципы учета доходов и расходов в организации. https://nalognalog.ru/nalog_na_pribyl/rashody_nalog_na_pribyl/poryadok_i_principy_ucheta_dohodov_i_rashodov_v_organizacii/
Accounting for recognition of enterprises income (accounts) in accounting with international standarts and Financial reporting conceptual fundamentals ” Eshpulatova Zaynab (Samarkand, Uzbekistan) International Consortium on Academic, Trends on Education and Science Hosted from London, England http://euroasiaconference.com April 3rd -4th 2021
Зайнаб Эшпўлатова «Халқаро стандартларга мувофиқ харидорлар билан шартномалар бӯйча тушумлар ҳиоби» “Халқаро молия ва ҳисоб” илмий журнали. №2, апрель, 2021 йил. ISSN: 2181-1016
