Abstract
The article discusses the key problems of improving corporate governance, especially the formation of profits in Uzbekistan in accordance with the provisions (standards) of accounting and corporate governance. In this article, the inconsistencies of normative act requirements in the formation of profit, which leads to the need to calculate and display the National Accounting Standard of the Republic of Uzbekistan in the accounting, are analyzed. The problematic issues of the formation and distribution of profits, which the accounting and management personnel encounter in practice, are identified.
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