Improvement of Normative and Legal Provision of Accounting of Biological Assets In Uzbekistan
Keywords:
biological assets, agricultural activities, regulatory legal documents, international accounting standards, national financial reporting standardsAbstract
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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