Questions of assessment of biological assets in financial accounting

Authors

Keywords:

accounting policy, working animals,, productive animals, farm animals,, livestock,, perennial trees, tree seedlings, seedlings, valuation, historical cost,, cost price, depreciation, fair value, primary market, preferred market

Abstract

In the practice of financial accounting, “biological assets” are recognized as an important object of finan
cial accounting and reporting. Correct organization of accounting of biological assets further improves the quality
indicators of financial reporting. The article presents the author’s analysis of the current state of accounting of bio
logical assets based on national standards and problems of accounting of biological assets based on international
standards, as well as ways to solve them

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Published

2026-07-02

How to Cite

Ravshanov Alisher Boba kulovich. (2026). Questions of assessment of biological assets in financial accounting. THE INNOVATION ECONOMY, 3(3). Retrieved from https://ojs.qmii.uz/index.php/ej/article/view/1486

Issue

Vol. 3 No. 3 (2025): The innovation economy

Section

MOLIYA, KREDIT VA INVESTITSIYA