Home  Journals  International Accounting  25(175) - 2011 July

Questions of the account of biological actives свиноводства at fair cost

Available online: 1 July 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In article estimations of biological actives at fair cost, conditions of their acceptance to accounting are offered. Main objectives of accounting of biological actives are presented, classification of biological actives свиноводства is developed. The conclusion is drawn that the estimation and the account of biological actives and agricultural production at fair cost, demands entering of corrective amendments into the habitual scheme of accounting, and also allows to define more precisely results of agricultural activity, authentically and is more transparent to present them in the financial reporting, promotes acceptance of effective administrative decisions.

Keywords: biological actives, biotransformation, an estimation, fair cost, market cost, accounting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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