Accounting for Regognition of Enterprises Income (Accounts) with International Standarts and Financial Reperting Conceptual Fundamentals
DOI:
https://doi.org/10.31150/ajshr.v4i5.2210Keywords:
Income, income derived from ordinary activities, income not related to ordinary activities, revenue, benefit, conceptual rules, profit or lossAbstract
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.
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