This article discusses the theoretical foundations of income tax liabilities and their accounting issues. Directions for improving accounting for income tax liabilities based on international financial reporting standards are indicated.
| Mualliflar | Dolabov , Zafar, Дулебов , Зафар, Дўлабов , Зафар |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-01-31 |
| Jild | 3 |
| Son | 1 |
| Betlar | 309-214 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss1-pp309-214 |
DOI: 10.60078/2992-877x-2025-vol3-iss1-pp309-214 · Maqolaning asl sahifasi
бухгалтерский учет, налог, налог на прибыль, налоговое обязательство, налоговый расход, МСФО, accounting, tax, income tax, tax liability, tax expense, IFRS, бухгалтерия ҳисоби, солиқ, фойда солиғи, солиқ мажбурияти, солиқсолиқ харажати, МҲХС
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