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In agricultural practice, "biological assets" are recognized as an important accounting object. Correct organization of accounting of biological assets additionally improves the quality and materiality of financial reporting. The article presents the author's analysis of the current state of accounting of biological assets based on national standards and problems of accounting of biological assets based on international standards, as well as ways to solve them

  • O'qishlar soni 19
  • Nashr sanasi 07-07-2025
  • Asosiy tilO'zbek
  • Sahifalar2451-2461
Ўзбек

In agricultural practice, "biological assets" are recognized as an important accounting object. Correct organization of accounting of biological assets additionally improves the quality and materiality of financial reporting. The article presents the author's analysis of the current state of accounting of biological assets based on national standards and problems of accounting of biological assets based on international standards, as well as ways to solve them

Ўзбек

Qishloq xo'jaligi amaliyotida “biologik aktivlar” buxgalteriya hisobining muhim obyekti sifatida e’tirof etiladi. Biologik aktivlar hisobini to‘g‘ri tashkil etish moliyaviy hisobotning sifati va muhimligini qo'shimcha ravishda oshiradi. Maqolada biologik aktivlarni milliy standartlar asosida hisobga olishning hozirgi holati va xalqaro standartlar asosida biologik aktivlarni hisobga olish muammolari hamda ularni hal etish yo‘llari muallif tomonidan tahlil qilingan

Русский

В сельскохозяйственной практике «биологические активы» признаются важным объектом бухгалтерского учета. Правильная организaция учета биологических активов дополнительно повышает качество и существенность финансовой отчетности. В статье представлен авторский анализ современного состояния учета биологических активов на основе нaциональных стандартов и проблем учета биологических активов на основе международных стандартов, а также пути их решения

№ Muallifning F.I.Sh. Lavozimi Tashkilot nomi
1 Ravshanov A.B. o'qituvchi Qarshi davlat texnika universiteti
№ Havola nomi
1 Resolution of the President of the Republic of Uzbekistan dated 24.02.2020 No. PP-4611 "On additional measures for the transition to international financial reporting standards"
2 Decree of the President of the Republic of Uzbekistan dated September 11, 2023 No. PF-158 "On the Development Strategy of Uzbekistan until 2030".
3 Bukur, V. Accounting of biological assets / V. Bukur, L. Todorova. - Chisinau, 2008. - 254 p
4 V.M. Vitalevna development of organizational and methodological support for management accounting of biological assets Abstract of the dissertation of Doctor of Economics. Voronezh - 2022
5 Dodonov A.A. Depreciation and wear of fixed assets. - M .: publishing house 464 Buxgalteriya hisobi va audit www.infocom.uz “Raqamli iqtisodiyot” ilmiyelektron jurnali | 8-son of the Moscow Technological Institute, 1994. - p. 168
6 N. N. Bondina, I. A. Bondin, E. I. Martemyanova, T. V. Zubkova. Accounting in the agro-industrial complex: textbook. Moscow: KNORUS, 2016.
7 N. N. Bondina, I. A. Bondin, E. I. Martemyanova, T. V. Zubkova. Accounting in the agro-industrial complex: textbook. Moscow: KNORUS, 2016
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