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Improving the accounting for cost capitalization transactions on biological assets
43. April 2023 6277 V. Mehdiyev • UOT: 338.43, 338.512: 636/637
The article explains the economic nature of biological assets, analyzes the current state of their accounting, and examines the issues of improving this area of accounting based on them. As biological assets are a part of the long-term assets of the enterprise, a number of characteristic business operations related to them ...