This paper provides a comparative analysis of the experience of developed countries inaccounting for and auditing biological assets. It examines general approaches based on IAS 41 “Agriculture,”the choice between fair value and historical cost, Canada’s full-cost accounting approach, and practices inthe United Kingdom, the United States, Singapore, Russia, Spain, China, the Czech Republic, Portugal, andPoland. The possibilities of applying foreign experience to the practices of agricultural enterprises in Uzbekistanare also substantiated.
| Mualliflar | Axmetova S.S. |
|---|---|
| Jurnal | Муҳандислик ва Иқтисодиёт |
| Nashr sanasi | 2026-03-30 |
| Jild | 4 |
| Son | 3 |
| Betlar | 246-249 |
| Til | Ingliz |
biological assets, foreign experience, fair value, historical cost, full-cost accounting, comparative analysis, IAS 41.
Maqolada biologik aktivlarni haqqoniy qiymatda baholashning nazariy va amaliy muammolari tadqiq etilgan.Amaldagi an’anaviy baholash asosan faol bozor narxlariga tayanib, biologik transformatsiya, mahsuldorlik va…
This paper examines improvements in accounting for biological assets, agricultural produce, andproducts resulting from processing after harvest in accordance with International Accounting Standard (IAS) 41“Agriculture.”…
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