BIOLOGIK AKTIVLARNI HAQQONIY QIYMATDA BAHOLASHNING KO‘P OMILLI MODELI VA ULARNI BUXGALTERIYA HISOBIDA AKS ETTIRISH MASALALARI

Axmetova S. S.

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, 451-454

Abstract: Maqolada biologik aktivlarni haqqoniy qiymatda baholashning nazariy va amaliy masalalaritadqiq etilgan. IAS 41 «Qishloq xo‘jaligi» buxgalteriya hisobining xalqaro standarti talablari asosida bozornarxlari, biologik transformatsiya darajasi, mahsuldorlik ko‘rsatkichlari va kutilayotgan iqtisodiy manfaatlarnibirgalikda hisobga oluvchi ko‘p omilli baholash modeli asoslangan. Shuningdek, biologik aktivlar hisobini tashkiletish maqsadida yangi ishchi hisobvaraqlar tizimi hamda ularni hisob siyosatida aks ettirish tartibi taklif etilib,moliyaviy hisobot ma’lumotlarining aniqligi, shaffofligi va ishonchliligini oshirish yo‘llari ko‘rsatilgan

Keywords: biologik aktivlar; haqqoniy qiymat; biologik transformatsiya; ko‘p omilli model; hisob siyosati; ishchi hisobvaraqlar; moliyaviy hisobot; IAS 41. (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:id:11561

DOI: 10.5281/zenodo.21295342

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