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International Accounting

29(227) - 2012 August

Account of biological expenses for agricultural production

Vol. 15, Iss. 29, AUGUST 2012

Available online: 3 August 2012

Subject Heading: Account problems

JEL Classification:

Ostaev G.Y. PhD in Economics, Associate Professor of department "Accounting, Finance and Audit", the Izhevsk State Agricultural Academy
udtipb@yandex.ru

Alborov A.A. Graduate Student, Associate Professor of department "Accounting, Finance and Audit", the Izhevsk State Agricultural Academy
udtipb@yandex.ru

Kontsevoy G.R. Student of Economic faculty, the Izhevsk State Agricultural Academy
udtipb@yandex.ru

In the article the questions of an assessment and the organization of account of biological expenses in valued at fair value on the production of agricultural products for the calculation of the objective indicators of cost and process control are considered.

Keywords: biological cost, fair value, cost, phase, cycles of production, production facilities, objects of cost accounting

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

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