Theoretical and Methodological Basis of Income Account
Keywords:
Theoretical and Methodological
Abstract
This research paper delves into the theoretical and methodological foundations of the income account within the System of National Accounts (SNA) in the examples of Uzbekistan. It provides an in-depth analysis of the principles guiding the measurement and classification of income, and how these are applied in economic reporting. In conclusion, article provides both methodological and theoretical background of the basis of Income Account.
References
Abidov, I. (2017). Accounting reform in Uzbekistan: An assessment of progress and challenges. International Journal of Accounting and Financial Reporting, 7(2), 189-202.
Ismailov, U. (2019). Theoretical and practical aspects of income accounting in Uzbekistan. Journal of Finance and Accounting, 7(6), 245-253.
Karimov, A. (2020). Income recognition practices in Uzbekistan: A comparative analysis with international standards. Central Asian Journal of Business and Economics, 4(2), 45-60.
Nazarov, S. (2018). Economic reforms and income accounting in Uzbekistan: Challenges and prospects. Journal of Economic Development, 43(3), 101-118.
Tashkent Economic Institute. (2021). Income accounting practices in Uzbek enterprises: A case study analysis. Uzbek Journal of Accounting and Finance, 9(1), 12-30.
Uzbekistan Statistical Committee. (2019). National accounts and income accounting in Uzbekistan: A comprehensive overview. Tashkent: Uzbekistan Statistical Committee.
Iskandarov, B. (2016). Accounting for government transfers and subsidies in Uzbekistan: A critical analysis. Journal of Public Finance and Policy Analysis, 11(3), 211-228.
Central Bank of Uzbekistan. (2020). Financial reporting standards and income accounting in the banking sector. Tashkent: Central Bank of Uzbekistan.
Tashkent State University of Economics. (2017). Challenges in measuring income distribution in Uzbekistan: An empirical study. Central Asian Economic Journal, 5(2), 120-138.
UzStat. (2018). Income accounting practices in the agricultural sector of Uzbekistan. Tashkent: Uzbekistan Statistical Committee.
Ismailov, U. (2019). Theoretical and practical aspects of income accounting in Uzbekistan. Journal of Finance and Accounting, 7(6), 245-253.
Karimov, A. (2020). Income recognition practices in Uzbekistan: A comparative analysis with international standards. Central Asian Journal of Business and Economics, 4(2), 45-60.
Nazarov, S. (2018). Economic reforms and income accounting in Uzbekistan: Challenges and prospects. Journal of Economic Development, 43(3), 101-118.
Tashkent Economic Institute. (2021). Income accounting practices in Uzbek enterprises: A case study analysis. Uzbek Journal of Accounting and Finance, 9(1), 12-30.
Uzbekistan Statistical Committee. (2019). National accounts and income accounting in Uzbekistan: A comprehensive overview. Tashkent: Uzbekistan Statistical Committee.
Iskandarov, B. (2016). Accounting for government transfers and subsidies in Uzbekistan: A critical analysis. Journal of Public Finance and Policy Analysis, 11(3), 211-228.
Central Bank of Uzbekistan. (2020). Financial reporting standards and income accounting in the banking sector. Tashkent: Central Bank of Uzbekistan.
Tashkent State University of Economics. (2017). Challenges in measuring income distribution in Uzbekistan: An empirical study. Central Asian Economic Journal, 5(2), 120-138.
UzStat. (2018). Income accounting practices in the agricultural sector of Uzbekistan. Tashkent: Uzbekistan Statistical Committee.
Published
2023-09-17
How to Cite
Abdusaidov Sanjar Jaloliddin o’g’li. (2023). Theoretical and Methodological Basis of Income Account. International Journal on Economics, Finance and Sustainable Development, 5(9), 103-107. https://doi.org/10.31149/ijefsd.v5i9.4788
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