Classification of agricultural assets according to international standards and improving their accounting

Egаmberdiyevа, Sаlimа

Инновацион технологиялар · 2024-yil

Annotatsiya

In this article, based on the new version of the conceptual basis of financial reporting,suggestions on the composition of assets in the balance sheet of agricultural enterprises have beendeveloped. In the accounting balance sheet, it is proposed to detail the fixed assets by types (classes),to include such items as investment properties. The article describes the organizational andmethodological aspects of asset accounting in agriculture. In accordance with internationalstandards, the procedure for recognizing assets in the accounting balance is given. In order toimprove the accounting of capital investments in enterprises based on the requirements of the times,recommendations were made regarding changing the name and status of the system 0800-"Accountsaccounting for capital investments" provided for in the national accounting standard No. 21 (BHMS).Conclusions on the organization of the account of assets in agriculture were formed and proposalswere developed. In accordance with the requirements of International Accounting Standards (IAS)No. 1 - "Presentation of Financial Statements", the procedure for using the classification of assets inenterprises, including agricultural enterprises, is presented. He reasoned that the accounts includedin the system of accounts accounting for the modernization processes and the capital investmentsincluded in them are intended to directly reflect all the directions of the innovation processes definedin the policy of our state and, accordingly, the capital investments included in them.

Maqola ma’lumotlari
MualliflarEgаmberdiyevа, Sаlimа
JurnalИнновацион технологиялар
NashriyotҚарши муҳандислик-иқтисодиёт институти
ISSN2181-4732, 2181-4015
Nashr sanasi2024-04-13
Jild52
Son04
TilIngliz
Ilmiy sohaQishloq xo‘jaligi
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

agricultural crop, live animal, plant, biological asset, farmed animals, qishloq xo‘jaligi hosili, tirik hayvon, o‘simlik, biologik aktiv, o‘stirishdagi hayvonlar, сельскохозяйственная культура, живое животное, растение, биологический актив, сельскохозяйственные животные

Ilmiy soha

Qishloq xo‘jaligi

Iqtibos keltirish

APAEgаmberdiyevа, Sаlimа (2024). CLASSIFICATION OF AGRICULTURAL ASSETS ACCORDING TO INTERNATIONAL STANDARDS AND IMPROVING THEIR ACCOUNTING. Инновацион технологиялар, 52(04). https://ojs.qmii.uz/index.php/it/article/view/712
GOST (OAK)Egаmberdiyevа, Sаlimа CLASSIFICATION OF AGRICULTURAL ASSETS ACCORDING TO INTERNATIONAL STANDARDS AND IMPROVING THEIR ACCOUNTING // Инновацион технологиялар. – 2024. – T. 52, № 04.
MLAEgаmberdiyevа, Sаlimа. “CLASSIFICATION OF AGRICULTURAL ASSETS ACCORDING TO INTERNATIONAL STANDARDS AND IMPROVING THEIR ACCOUNTING.” Инновацион технологиялар, 52(04), 2024. https://ojs.qmii.uz/index.php/it/article/view/712
ChicagoEgаmberdiyevа, Sаlimа. “CLASSIFICATION OF AGRICULTURAL ASSETS ACCORDING TO INTERNATIONAL STANDARDS AND IMPROVING THEIR ACCOUNTING.” Инновацион технологиялар, 52(04) (2024). https://ojs.qmii.uz/index.php/it/article/view/712
HarvardEgаmberdiyevа, Sаlimа (2024) ‘CLASSIFICATION OF AGRICULTURAL ASSETS ACCORDING TO INTERNATIONAL STANDARDS AND IMPROVING THEIR ACCOUNTING’, Инновацион технологиялар, 52(04). https://ojs.qmii.uz/index.php/it/article/view/712
BibTeX
@article{egmberdiyevslim2024,
  title = {CLASSIFICATION OF AGRICULTURAL ASSETS ACCORDING TO INTERNATIONAL STANDARDS AND IMPROVING THEIR ACCOUNTING},
  author = {Egаmberdiyevа, Sаlimа},
  journal = {Инновацион технологиялар},
  year = {2024},
  volume = {52},
  number = {04},
  url = {https://ojs.qmii.uz/index.php/it/article/view/712}
}

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