Improving the accounting for cost capitalization transactions on biological assets
43. April 2023 13346 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 ...
Index insurance in the agricultural field: a view of world experience and implementation possibilities in Azerbaijan
43. April 2023 19021 K. Ghafarli • UOT: 338.43, 338.434: 368.5
The article examines the essence of agrarian insurance, its working mechanisms and its application in different countries of the world. Special attention is paid to issues related to index insurance in agriculture. The features and directions of application of indexed insurance are explained. The practices of applying indexed ...
Evaluation of agricultural service and rent by the hour of equipment operation
42. December 2022 18747 I. Ismayilov • UOT: 631.173
The determination of rent payment for agrotechnical services to farms with machinery, per unit of work and per time of work has been studied. It is determined that when paying the rent per unit of work the time losses caused by technical, technological, organizational, climatic conditions and other reasons during the ...
Characteristics of taxation on agricultural land
42. December 2022 19648 R. Ahmadov • UOT: 332.38, 336.226.2
The development of agriculture, which is considered a priority area of the non-oil sector, stimulation of production and sale, as well as provision of food security, form the basis of the socio-economic policy of the Azerbaijan state. Currently, producers of agricultural products in Azerbaijan are exempted from other taxes, ...
Directions for improving agricultural financial supply
41. October 2022 21746 M. Tukanov • UOT: 336.02:336.6, 338.43
The development of agriculture in Azerbaijan is closely related to the strengthening of financial support for the activity of this field. The article shows the main sources of financial support of the agricultural sector, as well as considers the issues of improving financial support. In modern conditions, the role of funds ...
International experience in grain market regulation
41. October 2022 20225 J. Allahverdiyeva • UOT: 338.43, 339.5
In the article, the current situation in the grain market was considered, and the experience of foreign countries in the field of regulation of that market was analyzed. It is shown that the main producer countries engaged in the production of grain implement market intervention measures in order not to risk food security. In ...