Theoretical issues of accounting of biological assets and problems of its application in practice

Ravshanov Alisher Babakulovich

«Инновацион иқтисодиёт» журнали · 2026-yil

Annotatsiya

In the practice of financial accounting, “biological assets” are recognized as an important object of financialaccounting and reporting. Correct classification and accounting of biological assets additionally improve the quality of financial reporting. In the article, the author gives scientific definitions of the concepts of biological assets, and alsopresents problems and solutions related to their accounting.

Maqola ma’lumotlari
MualliflarRavshanov Alisher Babakulovich
Jurnal«Инновацион иқтисодиёт» журнали
Nashr sanasi2026-07-03
Jild50
Son2
TilIngliz

Kalit so‘zlar

Food security, limited resources, foreign investment, biological assets, agricultural activity, agricultural products, livestock products, primary products, secondary products, additional products, high profitability, low profitability., Продовольственная безопасность, ограниченные ресурсы, иностранные инвестиции, биологические активы, сельскохозяйственная деятельность, сельскохозяйственная продукция, животноводческая продукция, первичная продукция, вторичная продукция, дополнительная продукция, высокая рентабельность, низкая рентабельность, Oziq-ovqat xavfsizligi, cheklangan resurslar, xorijiy nvestitsiya, biologik aktivlar, qishloq xo‘jalik faoliyati, dehqonchilik hosili, chorvachilik mahsuloti, asosiy mahsulot, yondosh mahsulot, qo‘shimcha mahsulot, yuqori rentabelliyuqori rentabelli, past rentabelli

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