Use of foreign experience in organizing the accounting and auditing of biological assets

Axmetova S.S.

Муҳандислик ва Иқтисодиёт · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarAxmetova S.S.
JurnalМуҳандислик ва Иқтисодиёт
NashriyotПлеханов номидаги Россия иқтисодиёти университетининг Тошкент шаҳридаги филиали
ISSN3060-463X, 3060-463X
Nashr sanasi2026-03-30
Jild4
Son3
Betlar246-249
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

biological assets, foreign experience, fair value, historical cost, full-cost accounting, comparative analysis, IAS 41.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAxmetova S.S. (2026). USE OF FOREIGN EXPERIENCE IN ORGANIZING THE ACCOUNTING AND AUDITING OF BIOLOGICAL ASSETS. Муҳандислик ва Иқтисодиёт, 4(3), 246-249. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3673
GOST (OAK)Axmetova S.S. USE OF FOREIGN EXPERIENCE IN ORGANIZING THE ACCOUNTING AND AUDITING OF BIOLOGICAL ASSETS // Муҳандислик ва Иқтисодиёт. – 2026. – T. 4, № 3. – P. 246-249.
MLAAxmetova S.S. “USE OF FOREIGN EXPERIENCE IN ORGANIZING THE ACCOUNTING AND AUDITING OF BIOLOGICAL ASSETS.” Муҳандислик ва Иқтисодиёт, 4(3), 246-249, 2026. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3673
ChicagoAxmetova S.S. “USE OF FOREIGN EXPERIENCE IN ORGANIZING THE ACCOUNTING AND AUDITING OF BIOLOGICAL ASSETS.” Муҳандислик ва Иқтисодиёт, 4(3), 246-249 (2026). https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3673
HarvardAxmetova S.S (2026) ‘USE OF FOREIGN EXPERIENCE IN ORGANIZING THE ACCOUNTING AND AUDITING OF BIOLOGICAL ASSETS’, Муҳандислик ва Иқтисодиёт, 4(3), 246-249. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3673
BibTeX
@article{axmetovass2026,
  title = {USE OF FOREIGN EXPERIENCE IN ORGANIZING THE ACCOUNTING AND AUDITING OF BIOLOGICAL ASSETS},
  author = {Axmetova S.S.},
  journal = {Муҳандислик ва Иқтисодиёт},
  year = {2026},
  volume = {4},
  number = {3},
  pages = {246-249},
  url = {https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3673}
}

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