Qişloq xöjaligini barqaror rivojlantirişta buxgalteriya hisobi va auditninig örni hamda takomillaştiriş yönalişlari
The role of accounting and auditing in the sustainable development of agriculture and directions for their improvement
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This scientific paper comprehensively covers the role of the accounting and audit system in the context of the sustainable development of the agricultural sector, existing theoretical and practical problems, and directions for their improvement. Issues of valuing biological assets on the basis of international standards (IAS 41) in accordance with the requirements of the green economy and ESG (Environmental, Social, Governance) principles, ensuring transparency in accounting for the costs of environmental and resource-saving technologies, and introducing environmental audit and internal control systems in the agricultural sector are systematically analyzed.
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