Article

THE IMPORTANCE OF THE INCOME STATEMENT AS A SOURCE OF INFORMATION

Farizabonu YusupovaSamarkand Institute of Economics and Service, (PhD)., Senior Lecturer

Zenodo (CERN European Organization for Nuclear Research)repository2026

ABI

Abstract

This article presents a scientific analysis of the informational significance of the income statement, a key component of a company's financial statements. It examines the theoretical nature of the income statement, its informational value to users, and its role in management and investment decisions. It also discusses the informational effectiveness of preparing and presenting the income statement in accordance with international financial reporting standards (IFRS).

Topics

Agricultural and Financial Auditing Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance

Identifiers

DOI: 10.5281/zenodo.19391395

Citations and references

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