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CALCULATION OF BIOLOGICAL ASSETS IN FISHERIES BASED ON IFRS IMPROVEMENT

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Iqtisodiy taraqqiyot va tahlil

Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

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In this article, the issues of justifying the methodological aspects of the application of the IAS "Agriculture" in fisheries are covered. In particular, in relation to biological assets in fisheries, the rules for their recognition have been formulated based on the general rules of the IAS No. 41 "Agriculture"; directions for improving production cost accounting and product costing in fisheries in accordance with IAS No. 41 are indicated, and biological assets and products derived from them are categorized. Also, the use of international experience in the evaluation and accounting of fishery products made it possible to meet the requirements of the IAS and to integrate (harmonize) with the international community.

AUTHORS

A.Aitimbetov

Alfraganus universitety, Toshkent kimyo xalqaro universiteti

Tags

# долгосрочные активы# long-term assets# joriy aktivlar# current assets# moliyaviy hisobot xalqaro standa# biologik aktivlar# biotransformatsiyalanish# ishlab chiqarish xarajatlari his# mahsulotlar tannarxini hisoblash# uzoq muddatli aktivlar# haqqoniy qiymat.# биологические активы# биотрансформация# учет себестоимости продукции# калькуляция себестоимости продук# оборотные активы# справедливая стоимость.# international Financial Reportin# biological assets# biotransformation# production cost accounting# product costing# fair value.

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A1124-0046

DOI:

Not Available

References

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