Home  Journals  International Accounting  8(206) - 2012 February

Current use of the concept of biological assets in accounting practices

Available online: 21 February 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In the last some years we became witnesses of fast growth of the Russian economy. It also compels Russian companies to seek additional sources of financing abroad for further growth and development. In this regard, particularly with regard to agro-based organizations, adaptation will be very helpful and understanding of international standards for national accounting system.

Keywords: assets, biological assets, biotransformation, RAS, IFRS, IAS 41, GAAP U.S.

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ISSN 2311-9381 (Online)
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