Questions of assessment of biological assets in financial accounting

Ravshanov Alisher Boba kulovich

«Инновацион иқтисодиёт» журнали · 2026-yil

Annotatsiya

In the practice of financial accounting, “biological assets” are recognized as an important object of financial accounting and reporting. Correct organization of accounting of biological assets further improves the quality indicators 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

Maqola ma’lumotlari
MualliflarRavshanov Alisher Boba kulovich
Jurnal«Инновацион иқтисодиёт» журнали
NashriyotҚарши дaвлaт техника универcитети
ISSN3030-315x
Nashr sanasi2026-07-02
Jild50
Son3
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Kalit so‘zlar

accounting policy, working animals,, productive animals, farm animals,, livestock,, perennial trees, tree seedlings, seedlings, valuation, historical cost,, cost price, depreciation, fair value, primary market, preferred market, учетная политика, рабочие животные, продуктивные животные, сельскохозяйственные животные, домашний скот, многолетние деревья,, саженсы деревьев, рассада,, осенка,, первоначальная стоимость, себестоимость,, амортизатсия,, справедливая стоимость, первичный рынок, привилегированный рынок., hisob siyosati, ishchi hayvonlar, mahsuldor hayvonlar, o‘stirishdagi hayvonlar, boquvdagi hayvonlar, ko‘p yillik daraxtlar, daraxt ko‘chatlari, nihollar, baholash,, boshlang‘ich qiymat, tannarxi, eskirish qiymati, haqqoniy qiymat, asosiy bozor,, afzal bozor

Ilmiy soha

Iqtibos keltirish

APARavshanov Alisher Boba kulovich (2026). Questions of assessment of biological assets in financial accounting. «Инновацион иқтисодиёт» журнали, 50(3). https://ojs.qmii.uz/index.php/ej/article/view/1486
GOST (OAK)Ravshanov Alisher Boba kulovich Questions of assessment of biological assets in financial accounting // «Инновацион иқтисодиёт» журнали. – 2026. – T. 50, № 3.
MLARavshanov Alisher Boba kulovich. “Questions of assessment of biological assets in financial accounting.” «Инновацион иқтисодиёт» журнали, 50(3), 2026. https://ojs.qmii.uz/index.php/ej/article/view/1486
ChicagoRavshanov Alisher Boba kulovich. “Questions of assessment of biological assets in financial accounting.” «Инновацион иқтисодиёт» журнали, 50(3) (2026). https://ojs.qmii.uz/index.php/ej/article/view/1486
HarvardRavshanov Alisher Boba kulovich (2026) ‘Questions of assessment of biological assets in financial accounting’, «Инновацион иқтисодиёт» журнали, 50(3). https://ojs.qmii.uz/index.php/ej/article/view/1486
BibTeX
@article{ravshanovalisherbobakulovich2026,
  title = {Questions of assessment of biological assets in financial accounting},
  author = {Ravshanov Alisher Boba kulovich},
  journal = {«Инновацион иқтисодиёт» журнали},
  year = {2026},
  volume = {50},
  number = {3},
  url = {https://ojs.qmii.uz/index.php/ej/article/view/1486}
}

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