INCOME AND ACCOUNTING COMPLETION

Abstract

The introduction of International Financial Reporting Standards (IFRS) in our country is one of the important issues on the dental agenda. This article describes and reveals the concept of accounting for income as an element of financial reporting in accordance with international standards of importance in the accounting system. Today, the study and improvement of the methodological side of this process also remains one of the most important issues. This article will also discuss the definition, composition, recognition, size, and composition of financial statements by type of income, such as income included in income reports.