APPROACHES TO THE NATURE OF BIOLOGICAL ACTIVITIES AND THEIR CLASSIFICATION

Authors

  • Salima Akhmetova Independent researcher of Tashkent State University of Economics., Uzbekistan

Keywords:

biological assets, agricultural products, valuation

Abstract

The article discusses scientific research conducted in foreign countries on the assessment of biological assets. The possibilities of using foreign experience in the practice of farms operating in our republic are shown

References

Resolution PQ-4611 of the President of the Republic of Uzbekistan on February 24, 2020 "On additional measures for the transition to international standards of financial reporting". https://lex.uz/uz/docs/4746047

Appendix 26 to the order of the Minister of Finance of the Republic of Uzbekistan dated November 10, 2022 No. 61 "Recognizing the text of international financial reporting standards and explanations for use in the territory of the Republic of Uzbekistan. IAS 41 "Agriculture" International accounting standard. https://lex.uz/uz/docs/6312360

Budget accounting standard of the Republic of Uzbekistan (BAS No. 5) "Agriculture". https://lex.uz/docs/4124747

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Boltaev A.S. Classification and description of biological assets as an account object in business processes. // "1d11zosNuo1 ua 1a'Nt" scientific magazine. No. 5, 2023. p. 387-393.

Khushvaktzoda K., Nazarov D. Analysis of modern tools for strategic management accounting at agricultural enterprises. Financial Economics, No. 8, 2020 https://finanec.ru/arhiv_nomerov//

Iluta Arbidane, Iveta Mietule. Problems and solutions of accounting and evaluation of biological assets in Latvia. Entrepreneurship and Sustainability Issues, 2018, 6 (1), p.10-22.

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Published

2024-04-22

How to Cite

Salima Akhmetova. (2024). APPROACHES TO THE NATURE OF BIOLOGICAL ACTIVITIES AND THEIR CLASSIFICATION. World Economics and Finance Bulletin, 33, 102-107. Retrieved from https://scholarexpress.net/index.php/wefb/article/view/4083

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Articles