Home  Journals  International Accounting  28(178) - 2011 July

Accounting of biological assets in Ukraine: problems of theory and practice

Available online: 19 July 2011

Subject Heading: Foreign experience

JEL Classification: 

The article deals with theoretical and methodological bases of accounting of biological assets in Ukraine in the context of harmonization of national accounting system in accordance with the requirements of International Financial Reporting Standards. The practical problems of accounting of biological assets and their fair value were investigated. Recommendations to improve the accounting of biological assets were generated.

Keywords: accounting, assessment, biological assets, fair value

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

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