Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Development of methods for estimating and accounting of biological assets in accordance with IAS 41 «Agriculture»
Available online: 16 January 2012 Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS JEL Classification:
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 |
ISSN 2311-9381 (Online)
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