Ravshanov, A. (2026) ACCOUNTING FOR CURRENT BIOLOGICAL ASSETS IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS). International conference on multidisciplinary science; Vol. 4 No. 1 (2026): International conference on multidisciplinary science; 71-75.
![[thumbnail of 13521.pdf]](https://universalpublishings.uz/style/images/fileicons/application_pdf.png)
PDF
13521.pdf - Published Version
Download (418kB)
Official URL: https://mjstjournal.com/index.php/icms/article/vie...
Abstract
Due to their short life cycles and profit-oriented nature, current biological assets require a separate accounting procedure. This article examines the classification of current biological assets by their economic substance, their recognition, and their measurement as assets in accordance with national accounting standards and international financial reporting standards.
| Item Type: | Article |
|---|---|
| Additional Information: | Imported from International conference on multidisciplinary science (MJST) |
| SWORD Depositor: | Admin User |
| Depositing User: | Admin User |
| Date Deposited: | 30 Sep 2026 22:01 |
| Last Modified: | 30 Sep 2026 22:01 |
| URI: | https://universalpublishings.uz/id/eprint/19390 |
Actions (login required)
- View Item