Theoretical issues of accounting of biological assets and problems of its application in practice

Authors

Keywords:

Food security, limited resources, foreign investment, biological assets, agricultural activity, agricultural products, livestock products, primary products, secondary products, additional products, high profitability, low profitability.

Abstract

In the practice of financial accounting, “biological assets” are recognized as an important object of financial
accounting and reporting. Correct classification and accounting of biological assets additionally improve the quality of financial reporting. In the article, the author gives scientific definitions of the concepts of biological assets, and also
presents problems and solutions related to their accounting.

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Published

2026-07-03

How to Cite

Ravshanov Alisher Babakulovich. (2026). Theoretical issues of accounting of biological assets and problems of its application in practice. THE INNOVATION ECONOMY, 3(2). Retrieved from https://ojs.qmii.uz/index.php/ej/article/view/1615

Issue

Vol. 3 No. 2 (2025): The innovation economy

Section

BUXGALTERIYA HISOBI, IQTISODIY TAHLIL VA AUDIT