Home  Journals  International Accounting  14(260) - 2013 April

Practical aspects of provisions of IAS 41 "Agriculture" in management accounting dairy cattle

Available online: 16 April 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In the article the nquestions of practical application of positions IAS 41 "Agriculture" in the administrative account of dairy cattle breeding are considered. The mechanism of calculation of economic efficiency of the branch which analysis allows defining more precisely results authentically is offered and to present them in the administrative reporting and promotes acceptance of effective administrative decisions.

Keywords: dairy cattle breeding; biological actives; biotransformation of biological actives; fair cost

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

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