Home  Journals  International Accounting  15(261) - 2013 April

Improving accounting reproduction of non-current biological assets in agriculture

Available online: 22 April 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

The reliable information about the quantity, quality condition, value of biological assets is necessary for the operational reproduction management of biological assets. There is a need to improve the accounting and reporting of biological assets. In the article the classification stages of reproduction of fixed biological assets, excluding in each stage of reproduction assets are specified. Directions of improving accounting and valuation of fixed biological assets according to IFRS 41 "Agriculture" are defined.

Keywords: fixed biological assets, reproduction, accounting, valuation of biological assets, fair value, IFRS 41 "Agriculture"

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

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