PROBLEMS OF ORGANIZING THE ACCOUNT OF BIOLOGICAL ASSETS

Authors

  • Ravshanov Alisher Bobakulovich Independent Researcher of Samarkand Institute of Economy and Service

Keywords:

Agricultural products, biological assets, biotransformation process, recognition and evaluation of biological assets, initial cost, fair value.

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.

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Published

2025-12-26

Issue

Vol. 3 No. 12 (2025): WOD

Section

Articles

License

Creative Commons License

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

How to Cite

PROBLEMS OF ORGANIZING THE ACCOUNT OF BIOLOGICAL ASSETS. (2025). Web of Discoveries: Journal of Analysis and Inventions, 3(12), 31-38. https://webofjournals.com/index.php/3/article/view/5739