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
Аннотация
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.
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