IMPROVING ACCOUNTING AND FINANCIAL REPORTING FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE IN ACCORDANCE WITH INTERNATIONAL STANDARDS

IMPROVING ACCOUNTING AND FINANCIAL REPORTING FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE IN ACCORDANCE WITH INTERNATIONAL STANDARDS

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  • Axmetova S.S.

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https://doi.org/10.5281/zenodo.21295414

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biological assets, agricultural produce, processed products, fair value, recognition, disclosure, IAS 41.

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This paper examines improvements in accounting for biological assets, agricultural produce, and
products resulting from processing after harvest in accordance with International Accounting Standard (IAS) 41
“Agriculture.” It distinguishes between biological assets and agricultural produce, considers the recognition and
measurement of harvested produce, and examines the application of cost and market approaches, as well as
accounting policy and disclosure requirements.

Биография автора

Axmetova S.S.

Independent Researcher at Tashkent
State University of Economics

Библиографические ссылки

International Accounting Standard IAS 41 “Agriculture”: Appendix 26 to Order No. 61 of the Minister of Finance of the

Republic of Uzbekistan dated November 10, 2022, registered by the Ministry of Justice on December 9, 2022, No.

https://lex.uz/uz/docs/6312365

Budget Accounting Standard of the Republic of Uzbekistan No. 5, “Agriculture”: approved by Order No. 143 of the

Minister of Finance of the Republic of Uzbekistan dated November 13, 2018, registered by the Ministry of Justice on

December 25, 2018, No. 3106. https://lex.uz/docs/4124747?otherlang=1

Argilés, J. M., & Slof, E. J. (2001). New opportunities for farm accounting. European Accounting Review, 10(2), 361–

https://doi.org/10.1080/09638180126640

Argilés, J. M., García-Blandon, J., & Monllau, T. (2011). Fair value versus historical cost-based valuation for biological

assets: Predictability of financial information. Revista de Contabilidad, 14(2), 87–113. https://doi.org/10.1016/S1138-

(11)70029-2

Boltayev, A. S. (2023). Biznes jarayonlarida biologik aktivlarning hisob obyekti sifatida tasniflanishi va tavsifi. Iqtisodiyot

va ta’lim, 24(5), 387–394. https://doi.org/10.55439/ECED/vol24_iss5/a65

Демина, И. Д., & Степанян, С. С. (2024). Применение исторической стоимости при оценке биологических

активов как фактор смягчения инфляционных ожиданий в России. Экономические науки, 5(234), 178–182.

https://doi.org/10.14451/1.234.178

Загрузки

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2025-10-15

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##issue.vol## 3 (2025): «Muhandislik va Iqtisodiyot» jurnali

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