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MAIN DIRECTIONS FOR IMPROVING THE ACCOUNTING OF BIOLOGICAL ASSETS IN FISHERY FARMS

Amirbek AitimbetovAssociate Professor, Department of Accounting and Taxation, Alfraganus University, PhD, Independent Researcher, Tashkent University of Chemical Technology
Open MINDrepository2026
ABI

Abstract

This article highlights the main directions for improving the accounting of biological assets in aquaculture enterprises. In particular, it addresses the issues of refining the accounting of production costs and calculating the cost of products in aquaculture in accordance with IAS 41.

Topics

Food Industry and Aquatic BiologyRegional Economic Development and InnovationEconomic and Industrial Development

Identifiers

DOI
10.5281/zenodo.18444138

Citations and references

Cited by 00 references
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