Innovation science and technologiy Volume 1 Issue 12 (2025)

INTRODUCTION OF A NEW SYSTEM OF WORKING ACCOUNTS FOR LIABILITY ACCOUNTING IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS

Amirov, Askar

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Abstract

The article investigates the introduction of a new working accounts system to improve liabilityaccounting at ICT sector enterprises based on international standards. The author proposes the introductionof six new working accounts — 6420, 6991, 6992, 6993, 7992, 7993 — intended for accounting of income tax,restructuring obligations, and settlements with associated and joint ventures.

working accounts, accounting, IFRS, restructuring, deferred tax, associated enterprises, ICT sector.

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Cite

APA 7 
Amirov, Askar (2025). INTRODUCTION OF A NEW SYSTEM OF WORKING ACCOUNTS FOR LIABILITY ACCOUNTING IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS. Innovation science and technologiy, 1(12).
GOST R 7.0.5 
Amirov, Askar INTRODUCTION OF A NEW SYSTEM OF WORKING ACCOUNTS FOR LIABILITY ACCOUNTING IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS // Innovation science and technologiy. 2025. Т. 1. № 12.
BibTeX 
@article{askar2025,
  author  = {Amirov, Askar},
  title   = {INTRODUCTION OF A NEW SYSTEM OF WORKING ACCOUNTS FOR LIABILITY ACCOUNTING IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS},
  journal = {Innovation science and technologiy},
  year    = {2025},
  volume  = {1},
  number  = {12}
}
RIS 
TY  - JOUR
AU  - Amirov, Askar
TI  - INTRODUCTION OF A NEW SYSTEM OF WORKING ACCOUNTS FOR LIABILITY ACCOUNTING IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS
JO  - Innovation science and technologiy
PY  - 2025
VL  - 1
IS  - 12
ER  -