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
| Mualliflar | Ravshanov Alisher Boba kulovich |
|---|---|
| Jurnal | «Инновацион иқтисодиёт» журнали |
| Nashr sanasi | 2026-07-02 |
| Jild | 50 |
| Son | 3 |
| Til | Ingliz |
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
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