DIRECTIONS FOR IMPROVING THE ACCOUNTING OF FINANCIAL RESULTS IN BUSINESS SUBJECTS

Abdurashidova Gozal,

Independent researcher, Tashkent, Uzbekistan

Abstract. In the article, the financial results of the Cluster are reflected in the financial report. Profitability indicators were determined based on the data of the financial results report. Elimination of problems related to accounting and reporting of financial results, information on financial results is formed at the level of international standards. Also, directions for improving the accounting of financial results in economic entities were studied.

Keywords: financial result, financial report, income, cost, international standard

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