Publication Details
Issue: Vol 6, No 2 (2023)
ISSN: 2576-5973
Abstract
The article discusses the main directions of improving income accounting and reporting, improving and harmonizing regulatory legal acts on income accounting and reporting in accordance with international standards, as well as harmonizing reporting with conceptual provisions based on international standards. Recommendations and assumptions are given on the topic.
Keywords
Income
statement of financial results
conceptual framework
revenue
Resolution
Law
products