The formation of enterprise profit and its recognition in accounting are essential for ensuring the reliability of financial reporting and supporting managerial decision-making. This article examines issues related to profit formation, the recognition and measurement of income and expenses, and the improvement of their proper allocation to reporting periods. The study also substantiates the importance of internal control systems in reducing the risks associated with profit manipulation.
| Mualliflar | Komilova , Sevara, Комилова , Севара, Komilova , Sevara |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2026-04-30 |
| Jild | 4 |
| Son | 4 |
| Betlar | 117-122 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2026-vol4-iss4-pp117-122 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2026-vol4-iss4-pp117-122 · Maqolaning asl sahifasi
profit, income, expenses, internal control, financial results, прибыль, доходы, расходы, внутренний контроль, финансовые результаты, foyda, daromad, xarajatlar, ichki nazorat, moliyaviy natija
| APA | Komilova , Sevara, Комилова , Севара, & Komilova , Sevara (2026). THE ROLE OF ENTERPRISE PROFIT FORMATION AND ITS REFLECTION IN ACCOUNTING IN ENSURING ECONOMIC SECURITY. Иқтисодий тараққиёт ва таҳлил, 4(4), 117-122. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp117-122 |
|---|---|
| GOST (OAK) | Komilova , Sevara, Комилова , Севара, Komilova , Sevara THE ROLE OF ENTERPRISE PROFIT FORMATION AND ITS REFLECTION IN ACCOUNTING IN ENSURING ECONOMIC SECURITY // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 4. – P. 117-122. – DOI: 10.60078/2992-877x-2026-vol4-iss4-pp117-122. |
| MLA | Komilova , Sevara, Комилова , Севара, and Komilova , Sevara. “THE ROLE OF ENTERPRISE PROFIT FORMATION AND ITS REFLECTION IN ACCOUNTING IN ENSURING ECONOMIC SECURITY.” Иқтисодий тараққиёт ва таҳлил, 4(4), 117-122, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp117-122 |
| Chicago | Komilova , Sevara, Комилова , Севара, and Komilova , Sevara. “THE ROLE OF ENTERPRISE PROFIT FORMATION AND ITS REFLECTION IN ACCOUNTING IN ENSURING ECONOMIC SECURITY.” Иқтисодий тараққиёт ва таҳлил, 4(4), 117-122 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp117-122 |
| Harvard | Komilova , Sevara, Комилова , Севара, and Komilova , Sevara (2026) ‘THE ROLE OF ENTERPRISE PROFIT FORMATION AND ITS REFLECTION IN ACCOUNTING IN ENSURING ECONOMIC SECURITY’, Иқтисодий тараққиёт ва таҳлил, 4(4), 117-122. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp117-122 |
| BibTeX | @article{komilovasevara2026,
title = {THE ROLE OF ENTERPRISE PROFIT FORMATION AND ITS REFLECTION IN ACCOUNTING IN ENSURING ECONOMIC SECURITY},
author = {Komilova , Sevara and Комилова , Севара and Komilova , Sevara},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2026},
volume = {4},
number = {4},
pages = {117-122},
doi = {10.60078/2992-877x-2026-vol4-iss4-pp117-122},
url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp117-122}
} |
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