Improving accounting for biological assets without the possibility of determining fair value

Boltaev, Аbror, Болтаев, Аброр, Болтаев, Аброр

Иқтисодий тараққиёт ва таҳлил · 2024-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarBoltaev, Аbror, Болтаев, Аброр, Болтаев, Аброр
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2024-04-30
Jild2
Son4
Betlar341-351
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2024-vol2-iss4-pp341-351
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2024-vol2-iss4-pp341-351 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APABoltaev, Аbror, Болтаев, Аброр, & Болтаев, Аброр (2024). IMPROVING ACCOUNTING FOR BIOLOGICAL ASSETS WITHOUT THE POSSIBILITY OF DETERMINING FAIR VALUE. Иқтисодий тараққиёт ва таҳлил, 2(4), 341-351. https://doi.org/10.60078/2992-877x-2024-vol2-iss4-pp341-351
GOST (OAK)Boltaev, Аbror, Болтаев, Аброр, Болтаев, Аброр IMPROVING ACCOUNTING FOR BIOLOGICAL ASSETS WITHOUT THE POSSIBILITY OF DETERMINING FAIR VALUE // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 4. – P. 341-351. – DOI: 10.60078/2992-877x-2024-vol2-iss4-pp341-351.
MLABoltaev, Аbror, Болтаев, Аброр, and Болтаев, Аброр. “IMPROVING ACCOUNTING FOR BIOLOGICAL ASSETS WITHOUT THE POSSIBILITY OF DETERMINING FAIR VALUE.” Иқтисодий тараққиёт ва таҳлил, 2(4), 341-351, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss4-pp341-351
ChicagoBoltaev, Аbror, Болтаев, Аброр, and Болтаев, Аброр. “IMPROVING ACCOUNTING FOR BIOLOGICAL ASSETS WITHOUT THE POSSIBILITY OF DETERMINING FAIR VALUE.” Иқтисодий тараққиёт ва таҳлил, 2(4), 341-351 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss4-pp341-351
HarvardBoltaev, Аbror, Болтаев, Аброр, and Болтаев, Аброр (2024) ‘IMPROVING ACCOUNTING FOR BIOLOGICAL ASSETS WITHOUT THE POSSIBILITY OF DETERMINING FAIR VALUE’, Иқтисодий тараққиёт ва таҳлил, 2(4), 341-351. https://doi.org/10.60078/2992-877x-2024-vol2-iss4-pp341-351
BibTeX
@article{boltaevbror2024,
  title = {IMPROVING ACCOUNTING FOR BIOLOGICAL ASSETS WITHOUT THE POSSIBILITY OF DETERMINING FAIR VALUE},
  author = {Boltaev, Аbror and Болтаев, Аброр and Болтаев, Аброр},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2024},
  volume = {2},
  number = {4},
  pages = {341-351},
  doi = {10.60078/2992-877x-2024-vol2-iss4-pp341-351},
  url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss4-pp341-351}
}

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