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Annotation.
This article discusses the issues of organizational features of
accounting in the activities of the higher education system of the Republic of
Uzbekistan and the use of the calculation method in the process of recognition of
income on economic accounts. This article describes the procedure for organizing
activities based on economic accounting in universities, conducting them on the basis
of International Financial Reporting Standards.
Keywords:
accounting, financial statements, international financial statements
standards, income recognition, cash method, calculation method.
Иқтисодиётни
