ISSUES OF ORGANIZING THE ACCOUNT OF BIOLOGICAL ASSETS

Autor/innen

  • Akhmetova Salima Seytovna Researcher of Tashkent State University of Economics Autor/in

Schlagwörter:

biological assets, accounting, organization of accounting of biological assets, international accounting standards.

Abstract

The article examines the issues of organizing the accounting of biological assets. The definition and opinions regarding the concept of biological assets were considered. Conclusions were made, scientific proposals and practical recommendations for improving the organization of synthetic accounting of biological assets were developed.

Literaturhinweise

IAS No. 41 "Agriculture". https://www.ifrs.org/issued-standards/list-of-standards/ias-41-agriculture/

Budget accounting standard of the Republic of Uzbekistan (BHS No. 5) "Agriculture" https://lex.uz/uz/docs/4124747)

N.W. Widiyanti, B. Maharani, I. Purnamawati. Accounting Treatment of Biological Assets for Agricultural Companies in Jember and Bondowoso. Journal of Finance & Banking Studies 7(2), 2018: pp. 58-65.

N.N. Agoshkova. Sovershenstvovanie ucheta vosproizvodstva vneoborotnyx biologicheskikh aktivov v selskom hozyaystve // Mejdunarodnyi bukhhalterskiy uchet. 15 (261) – 2013. 20-28 st. https://cyberleninka.ru/article/n/sovershenstvovanie-ucheta vosproizvodstva-vneoborotnyh-biologicheskih-aktivov-v-selskom-hozyatstve.

A.S. Boltaev. Classification and description of biological assets as an account object in business processes. Journal of Economics and Education. https://cedr.tsue.uz/index.php/journal/article/view/1324

Veröffentlicht

2025-01-22

Zitationsvorschlag

ISSUES OF ORGANIZING THE ACCOUNT OF BIOLOGICAL ASSETS. (2025). INTERNATIONAL SCIENTIFIC E-CONFERENCE "HUMAN RESOURCES AND MODERN PROFESSIONS IN THE WORLD" – Aachen, Germany , 4, 35-39. https://researchparks.net/index.php/hrmpw/article/view/287