Calculation of biological assets in fisheries based on ifrs improvement

Aitimbetov, Amirbek, Айтимбетов, Амирбек, Aitimbetov, Amirbek

Иқтисодий тараққиёт ва таҳлил · 2024-yil

Annotatsiya

In this article, the issues of justifying the methodological aspects of the application of the IAS "Agriculture" in fisheries are covered. In particular, in relation to biological assets in fisheries, the rules for their recognition have been formulated based on the general rules of the IAS No. 41 "Agriculture"; directions for improving production cost accounting and product costing in fisheries in accordance with IAS No. 41 are indicated, and biological assets and products derived from them are categorized. Also, the use of international experience in the evaluation and accounting of fishery products made it possible to meet the requirements of the IAS and to integrate (harmonize) with the international community.

Maqola ma’lumotlari
MualliflarAitimbetov, Amirbek, Айтимбетов, Амирбек, Aitimbetov, Amirbek
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2024-10-31
Jild2
Son10
Betlar18-27
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2024-vol2-iss10-pp18-27
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2024-vol2-iss10-pp18-27 · Maqolaning asl sahifasi

Kalit so‘zlar

международные стандарты финансовой отчетности (МСФО), биологические активы, биотрансформация, учет себестоимости продукции, калькуляция себестоимости продукции, долгосрочные активы, оборотные активы, справедливая стоимость, international Financial Reporting Standards (IAS), biological assets, biotransformation, production cost accounting, product costing, long-term assets, current assets, fair value, moliyaviy hisobot xalqaro standartlari(MHXS-IAS), biologik aktivlar, biotransformatsiyalanish, ishlab chiqarish xarajatlari hisobi, mahsulotlar tannarxini hisoblash, uzoq muddatli aktivlar, joriy aktivlar, haqqoniy qiymat

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAitimbetov, Amirbek, Айтимбетов, Амирбек, & Aitimbetov, Amirbek (2024). CALCULATION OF BIOLOGICAL ASSETS IN FISHERIES BASED ON IFRS IMPROVEMENT. Иқтисодий тараққиёт ва таҳлил, 2(10), 18-27. https://doi.org/10.60078/2992-877x-2024-vol2-iss10-pp18-27
GOST (OAK)Aitimbetov, Amirbek, Айтимбетов, Амирбек, Aitimbetov, Amirbek CALCULATION OF BIOLOGICAL ASSETS IN FISHERIES BASED ON IFRS IMPROVEMENT // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 10. – P. 18-27. – DOI: 10.60078/2992-877x-2024-vol2-iss10-pp18-27.
MLAAitimbetov, Amirbek, Айтимбетов, Амирбек, and Aitimbetov, Amirbek. “CALCULATION OF BIOLOGICAL ASSETS IN FISHERIES BASED ON IFRS IMPROVEMENT.” Иқтисодий тараққиёт ва таҳлил, 2(10), 18-27, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss10-pp18-27
ChicagoAitimbetov, Amirbek, Айтимбетов, Амирбек, and Aitimbetov, Amirbek. “CALCULATION OF BIOLOGICAL ASSETS IN FISHERIES BASED ON IFRS IMPROVEMENT.” Иқтисодий тараққиёт ва таҳлил, 2(10), 18-27 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss10-pp18-27
HarvardAitimbetov, Amirbek, Айтимбетов, Амирбек, and Aitimbetov, Amirbek (2024) ‘CALCULATION OF BIOLOGICAL ASSETS IN FISHERIES BASED ON IFRS IMPROVEMENT’, Иқтисодий тараққиёт ва таҳлил, 2(10), 18-27. https://doi.org/10.60078/2992-877x-2024-vol2-iss10-pp18-27
BibTeX
@article{aitimbetovamirbek2024,
  title = {CALCULATION OF BIOLOGICAL ASSETS IN FISHERIES BASED ON IFRS IMPROVEMENT},
  author = {Aitimbetov, Amirbek and Айтимбетов, Амирбек and Aitimbetov, Amirbek},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2024},
  volume = {2},
  number = {10},
  pages = {18-27},
  doi = {10.60078/2992-877x-2024-vol2-iss10-pp18-27},
  url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss10-pp18-27}
}

Boshqa maqola uchun iqtibos tayyorlash

Иқтисодий тараққиёт ва таҳлил jurnalidan boshqa maqolalar

Иқтисодий тараққиёт ва таҳлил — barcha maqolalar · 2024-yil arxivi

Aitimbetov, Amirbek — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari