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 |
| Nashriyot | Тошкент давлат иқтисодиёт университети |
| Nashr sanasi | 2025-12-01 |
| Jild | 1 |
| Son | 12 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.5281/zenodo.20310770 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.5281/zenodo.20310770 · Maqolaning asl sahifasi
working accounts, accounting, IFRS, restructuring, deferred tax, associated enterprises, ICT sector.
| APA | Amirov , Askar (2025). INTRODUCTION OF A NEW SYSTEM OF WORKING ACCOUNTS FOR LIABILITY ACCOUNTING IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS. Innovation science and technologiy, 1(12). https://doi.org/10.5281/zenodo.20310770 |
|---|---|
| GOST (OAK) | Amirov , Askar INTRODUCTION OF A NEW SYSTEM OF WORKING ACCOUNTS FOR LIABILITY ACCOUNTING IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS // Innovation science and technologiy. – 2025. – T. 1, № 12. – DOI: 10.5281/zenodo.20310770. |
| MLA | Amirov , Askar. “INTRODUCTION OF A NEW SYSTEM OF WORKING ACCOUNTS FOR LIABILITY ACCOUNTING IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS.” Innovation science and technologiy, 1(12), 2025. https://doi.org/10.5281/zenodo.20310770 |
| Chicago | Amirov , Askar. “INTRODUCTION OF A NEW SYSTEM OF WORKING ACCOUNTS FOR LIABILITY ACCOUNTING IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS.” Innovation science and technologiy, 1(12) (2025). https://doi.org/10.5281/zenodo.20310770 |
| Harvard | Amirov , Askar (2025) ‘INTRODUCTION OF A NEW SYSTEM OF WORKING ACCOUNTS FOR LIABILITY ACCOUNTING IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS’, Innovation science and technologiy, 1(12). https://doi.org/10.5281/zenodo.20310770 |
| BibTeX | @article{amirovaskar2025,
title = {INTRODUCTION OF A NEW SYSTEM OF WORKING ACCOUNTS FOR LIABILITY ACCOUNTING IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS},
author = {Amirov , Askar},
journal = {Innovation science and technologiy},
year = {2025},
volume = {1},
number = {12},
doi = {10.5281/zenodo.20310770},
url = {https://doi.org/10.5281/zenodo.20310770}
} |
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