Asian Journal of Research in Banking and Finance
  • Year: 2022
  • Volume: 12
  • Issue: 6

Essence and classification in the financial statements and the values of "Profit" and "Loss"

1Assistant Teacher, Department of “Accounting”, Samarkand Institute of Economics and Service, Samarkand, Uzbekistan. Email id: farizabonuyusupova@sies.uz

Online published on 1 August, 2022.

Abstract

The article describes the ambiguity of definitions and calculations of the indicator of the financial result of the created complexity in its understanding and analysis by users interested in reporting. The meaning of “Profit” and “losses” is widely studied.

Keywords

Financial Result, Accounting, Property Value, Asset Value, Equity Capital, Efficiency