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.” It distinguishes between biological assets and agricultural produce, considers the recognition andmeasurement of harvested produce, and examines the application of cost and market approaches, as well asaccounting policy and disclosure requirements.
| Mualliflar | Axmetova S.S. |
|---|---|
| Jurnal | Муҳандислик ва Иқтисодиёт |
| Nashr sanasi | 2025-10-15 |
| Jild | 3 |
| Betlar | 384-387 |
| Til | Ingliz |
biological assets, agricultural produce, processed products, fair value, recognition, disclosure, IAS 41.
This study examines strategic management practices in higher education institutions under rapidly changingregulatory conditions. The expansion of higher education, increasing public accountability, globalization…
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…
Bugungi kunda ayollar tadbirkorligini rivojlantirish masalasi iqtisodiy o‘sishni jadallashtirish, hududlar raqobatbardoshliginioshirish hamda kambag‘allikni qisqartirishning muhim omillaridan biri sifatida qaralmoqda…
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…
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This thesis examines the digitalization of environmental cost accounting and auditing in thebuilding materials industry. It proposes an integrated approach based on ERP systems, real-time monitoring,automated deviation…
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Mazkur tezisda qurilish materiallari sanoati korxonalarida ekologik audit va barqarorlikhisobotini takomillashtirish masalalari yoritilgan. Ekologik aktivlar, majburiyatlar va xarajatlarni tahliliy baholash,risk…
Представлена эконометрическая оценка факторов, определяющих эффективность финансовых услугв сфере электронной коммерции. На основе квартальных данных за 2015–2025-гг. построена многофакторнаярегрессионная модель…
Agriculture is one of the most risk-sensitive sectors of the economy due to climate change,natural disasters, market volatility, and financial uncertainty. Effective investment risk management plays acrucial role in…