Categorization of Expenses and Organizational Aspects of Management Accounting Processes in Animal Husbandry
Keywords:
biological assets, agricultural activities, accounting, regulatory legal documents, international accounting standards, national financial reporting standards.Abstract
This article describes the problems of agricultural activity in Uzbekistan, including the legal and regulatory support for recording biological assets. The definitions and approaches of economists to the issue of biological assets and their accounting are studied. The content of international and republican regulatory documents on the recognition and accounting of agricultural activities, in particular biological assets, has been studied. Conclusions were drawn and proposals were made to improve the legal framework for accounting of biological assets.
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References
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Calculated by the author on the basis of the accounting data of 2022 of farmer "Azizjon" of Kibray district.
