Improving accounting and financial reporting for biological assets and agricultural produce in accordance with international standards

Axmetova S.S.

Муҳандислик ва Иқтисодиёт · 2025-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarAxmetova S.S.
JurnalМуҳандислик ва Иқтисодиёт
NashriyotПлеханов номидаги Россия иқтисодиёти университетининг Тошкент шаҳридаги филиали
ISSN3060-463X, 3060-463X
Nashr sanasi2025-10-15
Jild3
Betlar384-387
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

biological assets, agricultural produce, processed products, fair value, recognition, disclosure, IAS 41.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAxmetova S.S. (2025). IMPROVING ACCOUNTING AND FINANCIAL REPORTING FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE IN ACCORDANCE WITH INTERNATIONAL STANDARDS. Муҳандислик ва Иқтисодиёт, 3, 384-387. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3674
GOST (OAK)Axmetova S.S. IMPROVING ACCOUNTING AND FINANCIAL REPORTING FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE IN ACCORDANCE WITH INTERNATIONAL STANDARDS // Муҳандислик ва Иқтисодиёт. – 2025. – T. 3. – P. 384-387.
MLAAxmetova S.S. “IMPROVING ACCOUNTING AND FINANCIAL REPORTING FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE IN ACCORDANCE WITH INTERNATIONAL STANDARDS.” Муҳандислик ва Иқтисодиёт, 3, 384-387, 2025. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3674
ChicagoAxmetova S.S. “IMPROVING ACCOUNTING AND FINANCIAL REPORTING FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE IN ACCORDANCE WITH INTERNATIONAL STANDARDS.” Муҳандислик ва Иқтисодиёт, 3, 384-387 (2025). https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3674
HarvardAxmetova S.S (2025) ‘IMPROVING ACCOUNTING AND FINANCIAL REPORTING FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE IN ACCORDANCE WITH INTERNATIONAL STANDARDS’, Муҳандислик ва Иқтисодиёт, 3, 384-387. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3674
BibTeX
@article{axmetovass2025,
  title = {IMPROVING ACCOUNTING AND FINANCIAL REPORTING FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE IN ACCORDANCE WITH INTERNATIONAL STANDARDS},
  author = {Axmetova S.S.},
  journal = {Муҳандислик ва Иқтисодиёт},
  year = {2025},
  volume = {3},
  pages = {384-387},
  url = {https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3674}
}

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