The fuzzy methodology’s digitalization of the biological assets evaluation in agricultural enterprises in accordance with the ifrs

Abstract

The study of the assessment and reflection of biological assets in the economic processes of agricultural enterprises can be represented as a chain of phenomena in which scientists and practitioners try to study and understand the nature and essence of biological assets in various aspects. This article discusses the principles of accounting for biological assets in the agricultural enterprises’ economic life of the Republic of Tajikistan and identifies the reasons and mechanisms for their reflection based on the principles of the International Financial Reporting System (IFRS) in refraction to the specifics and national features of accounting. The author gives his own interpretation of these approaches and constructs the architecture of the information module for accounting for biological assets and the results of biotransformation, based on the web services architecture (WSA) within the framework of the development trend of these and new accounting models in connection with the transition of the world economy to a digital format. The article provides specific authors’ approaches to implementing this architecture in PHP (Hypertext Preprocessor) and also implements one of the approaches to assessing the value of biological assets, based on the theory of fuzzy sets, taking into account the risk of investment inefficiency.