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Accounting biological assets in farms: Ukrainian and international experience

Available online: 14 March 2013

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

In the article the order of the organization of a technique of accounting of biological assets in farms is considered. The features of legislative and standard and legal regulation of their account in such farms according to the Ukrainian and International Accounting Standards are presented.

Keywords: accounting, biological assets, farms, assessment, agricultural products, the fair value, cost, GAAP-UA 30 «Biological Assets», IAS 41 «Agriculture»

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

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