SPECIFIC FEATURES OF DEVELOPING ACCOUNTING POLICY IN THE ACTIVITIES OF AGRICULTURAL PRODUCERS

Abstract

This article examines the specific features of developing accounting policy for agricultural producers — particularly enterprises engaged in growing tree, shrub, and flower seedlings and providing landscape design services. The study analyzes industry-specific accounting policy challenges in biological assets (IAS 41), property, plant, and equipment (IAS 16), inventories (IAS 2), and revenue recognition (IFRS 15). The methodology combines regulatory analysis, comparative analysis, economic statistics, and observation. Findings indicate that proper classification of biological assets, selection of seasonality-sensitive depreciation methods, and stage-by-stage revenue recognition for complex service contracts constitute strategic elements of accounting policy for entities in this sector. Practical recommendations for Uzbek agricultural enterprises are proposed.