Home  Journals  International Accounting  39(189) - 2011 October

Reflection of the information on biological actives on accounting accounts

Available online: 26 October 2011

Subject Heading: On the way to international standards

JEL Classification: 

Process of integration of the domestic account with the international standards has caused occurrence of new concept «biological actives» which today in Russia it is not opened at legislative level in the field of book keeping regulation. In this connection the reflexion question on accounts of bookkeeping of the information on biological actives gets a special urgency. In the article accounts of the account of biological actives according to requirements of the International standards of the financial reporting are offered. By working out of accounts of the account of biological actives the special attention is given to analytical signs which will allow to make all kinds of the reporting. In article the form of the account of changes of biological actives which can be used as the explanatory to accounting balance and the report on profits and losses is offered.

Keywords: biological actives, accounting, the international standards, correspondence of accounts, long-term and flowing biological actives

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

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