The article investigates the introduction of a new working accounts system to improve liabilityaccounting at ICT sector enterprises based on international standards. The author proposes the introductionof six new working accounts — 6420, 6991, 6992, 6993, 7992, 7993 — intended for accounting of income tax,restructuring obligations, and settlements with associated and joint ventures.
| Mualliflar | Amirov , Askar |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2025-12-01 |
| Jild | 1 |
| Son | 12 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.20310770 |
DOI: 10.5281/zenodo.20310770 · Maqolaning asl sahifasi
working accounts, accounting, IFRS, restructuring, deferred tax, associated enterprises, ICT sector.
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