Meva-sabzavotchilik korxonalarida biologik aktivlarni hisobga olishni xalqaro standartlar asosida takomillashtirish

The article examines the improvement of biological asset accounting in fruit and vegetable enterprises based on international standards. The international approaches to recognition, measurement and presentation of biological assets in financial statements are analyzed. Proposals are developed for separate accounting and measurement of fruit-bearing plants, growing produce and harvested agricultural products.

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