Conceptual Bases of Profit Accounting at Enterprises
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Open Science Publisher
Abstract
Description
This article is based on the relevance of accounting for the conceptual foundations of income. The importance of implementation in accordance with national accounting standards is disclosed. The methods of the first application in our country have been studied. Recommendations and suggestions are given to accelerate the implementation of the standard "IFRS 1 - The first application of International Financial Reporting Standards"
Keywords
conceptual foundations, globalization, economics, accounting, ernational financial reporting standards, national accounting standards