BRINGING THE PROCEDURE FOR CALCULATING FINANCIAL PERFORMANCE INDICATORS TO INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.60078/2992-877X-2024-vol2-iss7-pp470-484Abstract
In this article, the author divided the indicators in the form of the “Profit or Loss and Other Comprehensive Income” report into initial indicators, current indicators, intermediate indicators and final indicators, and also revealed the content of the indicators of this group. During the study, the procedure and formulas for calculating intermediate indicators were developed. The study emphasizes the need to take into account the characteristics of trade, manufacturing and service enterprises to determine the cost of sales and services. A report form has been developed on the cost of sales of finished products in the periodic accounting system at manufacturing enterprises. 2.1(a) - proposals for improving calculations in the annex to income tax calculations are recommended.
Keywords:
net profit or loss financial results cost of products and services sold periodic accounting system international financial reporting standards other comprehensive incomeReferences
Druzhilovskaya Yu. (2021) Improvement of the Statement of Financial Results as an Information Base for Strategic Decision Making. October 2021 //Accounting Analysis Auditing 8(4):69-79.
Yusupova F. (2024) Methodological Issues Of Statement Of Financial Results - Journal of International Finance and Accounting http://interfinance.tfi.uz/?p=4021
Zhilyakov, D., V. Dolzhenkova, E., E. Malkhasyan, A., N. Dunets, A., V. Goncharov, V., & N. Rodionova, L. (2021). Improvement of the Methodology of Forming the Financial Result of the Organization in the Conditions of Economic Transformation. Revista San Gregorio, 1(44). https://doi.org/10.36097/rsan.v1i44.1586
Авлоқулов А.З. (2016) Бухгалтерия ҳисобида молиявий натижалар кўрсаткичларининг шаклланиши ва акс эттирилиши “Иқтисодиёт ва инновацион технологиялар” илмий электрон журнали. № 2, март-апрель, 2016 йил. 5-бет //https://iqtisodiyot.tsue.uz/sites/default/files/maqolalar/16_A_Avloqulov.pdf
Головкова К.А. (2024) Формирование финансовқх результатов организации и методологические подходы к определению понятия “Пибыль” //https://elibrary.ru/item.as?id=44626704.
Ильдар Мустафин. (2024) Финансовый результат в бухгалтерском учете. https://www.moedelo.org/club/buhgalterskij-uchet/uchet-finansovyh-rezultatov
МҲХС (2023) 15-сон МҲХС “Харидорлар билан шартномалар бўйича тушумлар.
Ташназаров С.Н. (2023). Молиявий бухгалтерия ҳисоби 1: Дарслик/СамИСИ –Самарқанд.: “STEP-SEL” МЧЖ нашриёти, 2023 -580 бет. 3-боб. Тушумлар бухгалтерия ҳисоби (З.Б.Эшпулатова). 189-190-б.; 398-407-б.
Ташназаров С.Н., Алимова Н.К. ва бошқалар (2023). Бухгалтерия ҳисоби: халқаро стандартлар ва тараққий эттириш омиллари. Монография. Самарқанд-2023, 336-бет. 260-б.; 280-282-бетлар
Холмуродов О.Н. (2024) молиявий натижалар бухгалтерия ҳисобини такомиллаштириш. Iqtisodiy taraqqiyot va tahlil, 2024-yil, may // https://sci-p.uz/index.php/eitt/article/view/1321/1250
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
