Home  Journals  International Accounting  34(184) - 2011 September

Biological actives - object of the Russian account

Available online: 9 September 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Rapprochement of the Russian accounting and the account under requirements of the international standards is now pressing question. Other principles of the account and distinction of concepts according to the international and Russian standards of the account are very important. Not exception and concept «a biological active» which isn't applied in the Russian registration practice, however is actively used in the international standards. It is considered comparison of concepts «biological actives» Russian legislation and international standards, is defined fair cost and an account order.

Keywords: the basic means, a biological active, fair cost, МСФО (IAS) 41 "Agriculture"

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

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