The article develops proposals on the composition of balance sheet assets of agricultural enterprises based on international accounting and financial reporting standards. It is proposed to detail fixed assets in the balance sheet by type (class), including such items as investment property. The article presents proposals for improving the organizational and methodological aspects of accounting for fixed assets in agriculture
| Mualliflar | Egamberdieva Salima Raimovna |
|---|---|
| Jurnal | «Инновацион иқтисодиёт» журнали |
| Nashriyot | Қарши дaвлaт техника универcитети |
| ISSN | 3030-315x |
| Nashr sanasi | 2026-07-03 |
| Jild | 50 |
| Son | 2 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| Indeksga qo‘shilgan | 2026-08-26 |
agricultural products, live animals, plants, biological asset, livestock, IAS 40, IAS 38 Intangible Assets, IAS 17 Leases (IFRS) Leases, Plant and Equipment, МСФО (IAS) 40 «Инвестиционная недвижимость», МСФО (IAS) 41 «Сельскохозяйственная деятельность»., МСФО (IAS) 40, МСФО (IAS) 38 «Нематериальные активы»,, МСФО (IAS) 17, продукция животноводства МСФО (IAS) 16 «Основные средства», qishlоq xо‘jаligi hоsili, tirik hаyvоn, о‘simlik, biоlоgik аktiv,, о‘stirishdаgi hаyvоnlаr, dehqоnchilik hоsili, chоrvаchilik mаhsulоti, 16-sоn BHXS (IАS) “Аsоsiy vоsitаlаr”, 17-sоn BHXS “Ijаrа” (IАS) “Ijаrа”,
| APA | Egamberdieva Salima Raimovna (2026). Improvement of asset accounting in agriculture in the context of digitalization of the economy. «Инновацион иқтисодиёт» журнали, 50(2). https://ojs.qmii.uz/index.php/ej/article/view/1619 |
|---|---|
| GOST (OAK) | Egamberdieva Salima Raimovna Improvement of asset accounting in agriculture in the context of digitalization of the economy // «Инновацион иқтисодиёт» журнали. – 2026. – T. 50, № 2. |
| MLA | Egamberdieva Salima Raimovna. “Improvement of asset accounting in agriculture in the context of digitalization of the economy.” «Инновацион иқтисодиёт» журнали, 50(2), 2026. https://ojs.qmii.uz/index.php/ej/article/view/1619 |
| Chicago | Egamberdieva Salima Raimovna. “Improvement of asset accounting in agriculture in the context of digitalization of the economy.” «Инновацион иқтисодиёт» журнали, 50(2) (2026). https://ojs.qmii.uz/index.php/ej/article/view/1619 |
| Harvard | Egamberdieva Salima Raimovna (2026) ‘Improvement of asset accounting in agriculture in the context of digitalization of the economy’, «Инновацион иқтисодиёт» журнали, 50(2). https://ojs.qmii.uz/index.php/ej/article/view/1619 |
| BibTeX | @article{egamberdievasalimaraimovna2026,
title = {Improvement of asset accounting in agriculture in the context of digitalization of the economy},
author = {Egamberdieva Salima Raimovna},
journal = {«Инновацион иқтисодиёт» журнали},
year = {2026},
volume = {50},
number = {2},
url = {https://ojs.qmii.uz/index.php/ej/article/view/1619}
} |
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