CLASSIFICATION OF AGRICULTURAL ASSETS IN THE CONDITIONS OF MODERNIZATION OF THE ECONOMY, IMPROVING THEIR ACCOUNTING AND REPORTING

Egamberdiyeva Salima Rayimovna

Authors

Egamberdiyeva Salima Rayimovna Associate Professor of the "Accounting and Auditing" at Karshi Engineering-Economics Institute, Candidate of Economic Sciences.

Keywords:

agriculture , agricultural harvest, live animal, plant. biological asset, farmed animals, farming crops, livestock product number 16 BHXS (IAS)

Abstract

This in the article according to international standards agricultural enterprises accounting in the balance sheet proposals on the composition of assets have been developed. In the balance sheet detailing of fixed assets by types (classes), investment properties, such as substances input offer done In the article, the account of assets in agriculture organizational and methodological aspects are highlighted