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Features of the account and principles of recognition and an assessment of biological assets in the account and the reporting according to IFRS (IAS) 41

Available online: 21 March 2012

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

At present time, the methodological questions, in particularly, the account and audit of biological assets of the agro-industrial companies become very urgent within the concept of development of the Russian accounting and its convergence with the International Financial Reporting Standard (IFRS)

Keywords: biological asset, resource, agriculture, system economics

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

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