THE ROLE OF ENTERPRISE PROFIT FORMATION AND ITS REFLECTION IN ACCOUNTING IN ENSURING ECONOMIC SECURITY
DOI:
https://doi.org/10.60078/2992-877X-2026-vol4-iss4-pp117-122Abstract
The formation of enterprise profit and its recognition in accounting are essential for ensuring the reliability of financial reporting and supporting managerial decision-making. This article examines issues related to profit formation, the recognition and measurement of income and expenses, and the improvement of their proper allocation to reporting periods. The study also substantiates the importance of internal control systems in reducing the risks associated with profit manipulation.
Keywords:
profit income expenses internal control financial resultsReferences
ACCA (n.d.) Audit va Assurance (AA) fan dasturi va texnik maqolalar. Available at: https://www.accaglobal.com
Buxgalteriya hisobining milliy standarti (BHMS) №2 (n.d.) Asosiy xo‘jalik faoliyatidan tushgan daromadlar.
Buxgalteriya hisobining milliy standarti (BHMS) №3 (n.d.) Moliyaviy natijalar to‘g‘risida hisobot.
IAS 1 (n.d.) Presentation of Financial Statements.
IFRS 15 (n.d.) Revenue from Contracts with Customers.
Inoyatov, A.X. et al. (2011) Buxgalteriya hisobi. O‘quv qo‘llanma. Toshkent.
Kaplan Publishing (2024) Audit and Assurance (AA): Study text 2024–2025. Kaplan Publishing.
Moliyaviy natijalarni shakllantirish va tahlil qilish masalalari (2023) Ilmiy-amaliy konferensiya materiallari. Toshkent.
O‘zbekiston Respublikasi Vazirlar Mahkamasi (1999) Mahsulot (ishlar, xizmatlar)ni ishlab chiqarish va sotish xarajatlari tarkibi hamda moliyaviy natijalarni shakllantirish tartibi to‘g‘risida nizom: 54-son qaror, 5 fevral.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
