This article considers the issues of improving the accounting of biological assets, which fair value cannot be determined. In particular, the procedure for the initial recognition of biological assets, which fair value cannot be determined, their reflection in accounting and financial statements, as well as theprocedure for specifying data. Relevant conclusions have been formulated.
| Mualliflar | Boltaev, Аbror, Болтаев, Аброр, Болтаев, Аброр |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2024-04-30 |
| Jild | 2 |
| Son | 4 |
| Betlar | 341-351 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2024-vol2-iss4-pp341-351 |
DOI: 10.60078/2992-877x-2024-vol2-iss4-pp341-351 · Maqolaning asl sahifasi
сельское хозяйство, биологический актив, справедливая стоимость, накопленная амортизация, амортизация, первоначальная стоимость, балансовая стоимость, agriculture, biological asset, fair value, accumulated depreciation, depreciation, initial cost, book value, қишлоқ хўжалиги, биологик актив, ҳаққоний қиймат, жамғарилган эскириш, қадрсизланиш, бошланғич қиймат, баланс қиймати
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