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 |
| Nashr sanasi | 2026-07-03 |
| Jild | 50 |
| Son | 2 |
| Til | Ingliz |
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”,
This article is based on the analysis of a systematic approach to the analysis of improving the efficiencyand quality of outsourcing services, including the goals and objectives of outsourcing services, the choice of…
This ssientifis artisle is based on the value added tax, its rlase in the tax system of our rerublis and foreignsountries, the status and nesessity of using tax benefits
features and importance of pomegranate cultivation in this article, as well as a new environmentally friendly, resource-efficient method of pomegranate cultivation, Agrotechnology of growing medicinal pomegranate on…
Ensuring the quality of asset portfolios of commercial banks, the need to ensure their financial stability and liquidity is considered one of the current issues. In this scientific article, an attempt was made to…
As a result of the consistent reforms carried out in the Republic of Uzbekistan, the increase in the standard and quality of life of the population, the increase in the share of income from entrepreneurial activity in…
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 process of forming the relationship between objects and phenomena as a whole or their various properties, which directly affects the human sensory analyzers or system of analyzers, is called perception. Perception…
This article examines the issues of analysis and identification of ways to improve the organizational and economic mechanisms for the development of international franchising activities in Uzbekistan. In recent years…
Underdevelopment of speech from the phonetic-phonemic side is a process of disruption of the formation of the system of pronunciation of sounds in the communicative language in children as a result of deficiencies in…
This article presents scientifically based proposals and recommendations on improving the accounting ofincome of monopoly enterprises, reducing the cost of products and improving their quality, expanding the…