IMPROVEMENT ACCOUNTING OF PROCESS REALIZATION IN FARM ENTERPRISES
Keywords:
accounting, primary accounting, accounting of realization, correspondence accounts.Abstract
In this study we examine the selling process of farm enterprises, in particular, we will investigate approach of improvement accounting of sales. The study also examines the factors associated with recognition of revenue in the phase of sale of goods and services of farm enterprises. The findings show that there are numerous misstates in accounting of sales and financial statements. In addition, we conclude that the main contribution of IAS 41 is to provide a strong conceptual framework in agricultural accounting practice. However, this standard is mainly used in EU. In the study we try to find the ways of applying of IAS 41 in accounting system of farms of region Samarkand.
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