Forming The Principle of Social Accounting in The Accounting Policy of Microfinance Organizations

This article explores the necessity and practical approaches to implementing the “social accounting principle” in the accounting policy of microfinance institutions. Systematic methods for recording social indicators, such as the share of women, rural clients, and low-income borrowers, are developed. Based on the analysis of IMKON FINANS, Vodiy Taraqqiyot, and Biznes Finans, recommendations for integrating these indicators into accounting policies are proposed.