FORMATION OF THE COMPANY'S PROFIT, TYPES OF PROFIT IN DOMESTIC AND INTERNATIONAL PRACTICE AND REGISTRATION OF PROFIT IN THE ACCOUNTING REGISTER

Abstract

The main goal of the study is to take into account the formation of profit, which is the result of the production and financial activities of the enterprise, the preparation of financial statements by international standards, and the factor analysis of financial results. Therefore, under the purpose of the study, it is planned to solve the following set of tasks: Determination of the place of profit in the system of microeconomic indicators, which is the final financial result of economic entities; Solution of theoretical, methodological, and practical problems of the analysis of the formation, distribution and use of profits in conditions of inflation; Research of the problem of harmonization of the concept of the profit and loss statement; Improvement of profit and loss accounting by national accounting standards.