This article identifies the achievements made in agriculture and the existing problems related to the rapid transition of accounting to international standards, as well as provides a developed definition of biological assets. The essence and main provisions of IFRS (IAS) 41 “Agriculture” are presented. The article outlines the procedures for the recognition of biological assets, their initial and fair (equitable) value measurement, and the determination of profit arising from the increase in the value of biological assets and agricultural products.
| Mualliflar | Ravshanov , Alisher, Равшанов , Алишер, Равшанов , Алишер |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-12-29 |
| Jild | 3 |
| Son | 12 |
| Betlar | 398-406 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss12-pp398-406 |
DOI: 10.60078/2992-877x-2025-vol3-iss12-pp398-406 · Maqolaning asl sahifasi
agricultural products, biological assets, biotransformation process, initial cost of biological assets, subsequent measurement, fair (equitable) value measurement, сельскохозяйственная продукция, биологические активы, процесс биотрансформации, первоначальная себестоимость биологических активов, последующая оценка, справедливая (достоверная) оценка, қишлоқ хўжалиги маҳсулотлари, биологик активлар, биотрансформация жараёни, биологик активларнинг бошланғич таннархи, давомий баҳолаш, адолатли (ҳаққоний) баҳолаш
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