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International Accounting
 

Development of methods for estimating and accounting of biological assets in accordance with IAS 41 «Agriculture»

Vol. 15, Iss. 2, JANUARY 2012

Available online: 16 January 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Alborov R.A. Doctor of Economics, professor, head of department “Accounting, Finance and Audit”,Izhevsk State Agricultural Academy
udtipb@yandex.ru

Konsevaya S.M. PhD of Agricultural Sciences, professor of department “Accounting, Finance and Audit”, Izhevsk State Agricultural Academy
udtipb@yandex.ru

The questions of the necessity and appropriateness of the provisions of IAS 41 in the national accounting of agricultural organizations are considered in the article. The methods of determining fair value and accounting for biological assets and agricultural produce for many purposes: the forming of report on profit and loss from agricultural activities, balance sheet and information for managing biological resources.

Keywords: agricultural activities, biotransformation, biological assets, agricultural products, fair value, an active market

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

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