PROBLEMS OF ORGANIZING THE ACCOUNT OF BIOLOGICAL ASSETS

dc.contributor.author	Ravshanov Alisher Bobakulovich
dc.date.accessioned	2025-12-29T14:44:25Z
dc.date.issued	2025-12-26
dc.description.abstract	This article examines the progress achieved in agriculture, identifies existing challenges in the accelerated transition of accounting to international standards, and outlines the essence and key provisions of IAS 41 "Agriculture." The article presents the differences between NAS and IAS in accounting for biological assets, the challenges of accounting for biological assets based on IAS 41, and solutions.
dc.format	application/pdf
dc.identifier.uri	https://webofjournals.com/index.php/3/article/view/5739
dc.identifier.uri	https://asianeducationindex.com/handle/123456789/22749
dc.language.iso	eng
dc.publisher	Web of Journals Publishing
dc.relation	https://webofjournals.com/index.php/3/article/view/5739/5756
dc.rights	https://creativecommons.org/licenses/by-nc-nd/4.0
dc.source	Web of Discoveries: Journal of Analysis and Inventions; Vol. 3 No. 12 (2025): WOD; 31-38
dc.source	2938-3773
dc.subject	Agricultural products, biological assets, biotransformation process, recognition and evaluation of biological assets, initial cost, fair value.
dc.title	PROBLEMS OF ORGANIZING THE ACCOUNT OF BIOLOGICAL ASSETS
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion
dc.type	Peer-reviewed Article

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