| dc.contributor.author | Ravshanov Alisher Bobaqulovich | |
| dc.date.accessioned | 2025-09-23T08:46:59Z | |
| dc.date.available | 2025-09-23T08:46:59Z | |
| dc.date.issued | 2025-06-01 | |
| dc.identifier.issn | 2181-4430 | |
| dc.identifier.uri | https://dspace.kstu.uz/xmlui/handle/123456789/267 | |
| dc.description | The ongoing integration of the economy of the Republic of Uzbekistan into the global economy necessitates the transition of the national accounting system to international financial reporting standards and adherence to them. Taking these requirements into account, the regulatory legal framework for accounting in our country is being revised based on the demands of international standards. | en_US |
| dc.description.abstract | In agricultural practice, "biological assets" are recognized as an important accounting object. Correct organization of accounting of biological assets additionally improves the quality and materiality of financial reporting. The article presents the author's analysis of the current state of accounting of biological assets based on national standards and problems of accounting of biological assets based on international standards, as well as ways to solve them. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | “RAQAMLI IQTISODIYOT” ILMIY-ELEKTRON JURNALI | en_US |
| dc.subject | accounting policies, working animals, productive animals, farm animals, livestock, perennial trees, tree seedlings, transplants, valuation, historical cost, cost, depreciation, fair value, primary market, preferred market. | en_US |
| dc.title | BIOLOGICAL ASSET ACCOUNTING ISSUES | en_US |
| dc.type | Article | en_US |
