RECOGNITION AND MEASUREMENT OF BIOLOGICAL ASSETS

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DOI:

https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp398-406

Abstract

This article identifies the achievements made in agriculture and the existing problems related to the rapid transition of accounting to international standards, as well as provides a developed definition of biological assets. The essence and main provisions of IFRS (IAS) 41 “Agriculture” are presented. The article outlines the procedures for the recognition of biological assets, their initial and fair (equitable) value measurement, and the determination of profit arising  from the increase in the value of biological assets and agricultural products. 

Keywords:

agricultural products biological assets biotransformation process initial cost of biological assets subsequent measurement fair (equitable) value measurement

References

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How to Cite

Ravshanov , A. (2025). RECOGNITION AND MEASUREMENT OF BIOLOGICAL ASSETS . Economic Development and Analysis, 3(12), 398-406. https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp398-406

Issue

Vol. 3 No. 12 : Economic Development and Analysis

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Articles

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This work is licensed under a Creative Commons Attribution 4.0 International License.