Work

Importance of Aligning Agricultural Accounting With International Standards

Year: 2024

Type: article

Abstract: Agriculture is a key sector of Uzbekistan’s economy, contributing significantly to food security, employment, and export revenues. However, the alignment of agricultural accounting practices with International Financial Reporting Standards (IFRS) remains a challenge. This study focuses on the adoption of IFRS, particularly IAS 41 (“Agriculture”), to improve the transparency, reliability, and international comparability of financial reporting in agricultural enterprises. The research evaluates the current state of financial reporting in Uzbekistan’s agricultural sector, identifies challenges in implementing IFRS, and proposes practical solutions to address these challenges.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.14233655

Author: Komoldinov, I.X.

Language: English

Topic: Agricultural and Financial Auditing

Subfield: General Agricultural and Biological Sciences

Field: Agricultural and Biological Sciences

Domain: Life Sciences

SDG: Zero hunger

Open Access status: green

OpenAlex ID: W6911995024

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