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.
| Mualliflar | Aitimbetov, Amirbek, Айтимбетов, Амирбек, Aitimbetov, Amirbek |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2024-10-31 |
| Jild | 2 |
| Son | 10 |
| Betlar | 18-27 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2024-vol2-iss10-pp18-27 |
DOI: 10.60078/2992-877x-2024-vol2-iss10-pp18-27 · Maqolaning asl sahifasi
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
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