KEY ELEMENTS OF DEVELOPING ACCOUNTING POLICIES IN THE FINANCIAL REPORTING OF MICROFINANCE ORGANIZATIONS
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp821-825Abstract
This article explores the theoretical and practical foundations of forming accounting policy in microfinance institutions. Key elements such as accounting methods, interest income recognition, loan loss reserves, and bad debt recognition criteria are systematically analyzed. Using the examples of “IMKON FINANS”, “Vodiy Taraqqiyot”, and “Biznes Finans”, differences in accounting policies are identified, and recommendations for improvement are provided.
Keywords:
microfinance institutions accounting accounting policy interest income loan reserves social indicators financial reportingReferences
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