IMPROVING ACCOUNTING OF LONG-TERM BIOLOGICAL ASSETS IN AGRICULTURE

Authors

  • Yusupova Mahfuza Bakhtiyar kizi Assistant of the Department of Financial analysing, Tashkent State University of Economics., Uzbekistan

Keywords:

agriculture, long-term biological assets, international standards of financial reporting

Abstract

This article covers the issues of accounting for long-term biological assets in agriculture. Definitions and approaches of the normative legal documents, foreign and domestic economists to the concept of biological assets have been researched. Proposals and recommendations have been developed to improve the accounting of long-term biological assets.

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Published

2024-11-27

Issue

Vol. 40 (2024): WEFB

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

IMPROVING ACCOUNTING OF LONG-TERM BIOLOGICAL ASSETS IN AGRICULTURE. (2024). World Economics and Finance Bulletin, 40, 135-138. https://scholarexpress.net/index.php/wefb/article/view/4742

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