Improvement of asset accounting in agriculture in the context of digitalization of the economy

Authors

Keywords:

agricultural products, live animals, plants, biological asset, livestock, IAS 40, IAS 38 Intangible Assets, IAS 17 Leases (IFRS) Leases, Plant and Equipment

Abstract

The article develops proposals on the composition of balance sheet assets of agricultural enterprises based
on international accounting and financial reporting standards. It is proposed to detail fixed assets in the balance
sheet by type (class), including such items as investment property. The article presents proposals for improving the
organizational and methodological aspects of accounting for fixed assets in agriculture

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Published

2026-07-03

How to Cite

Egamberdieva Salima Raimovna. (2026). Improvement of asset accounting in agriculture in the context of digitalization of the economy. THE INNOVATION ECONOMY, 3(2). Retrieved from https://ojs.qmii.uz/index.php/ej/article/view/1619

Issue

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

Section

BUXGALTERIYA HISOBI, IQTISODIY TAHLIL VA AUDIT