Detail Publikasi
Edisi: Vol 4, No 5 (2023)
ISSN: 2690-9626
Abstrak
This article reveals the tasks based on requirements of regulatory documents on transition of income accounting system to International Financial Reporting Standards (IFRS). The compliance of the report and financial results with the requirements of the international document “Conceptual framework for financial reporting” is analyzed, and proposals for improving this reporting have been developed.
Kata Kunci
Income
income derived from ordinary activities
income not related to ordinary activities
revenue
benefit
conceptual rules
profit or loss