Publication: Анализ движения и использования биологических активов в соответствии с МСФО 41 «Сельское хозяйство»
Date
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
АФАНАСЬЕВА, Екатерина, ГРУЗНЕВИЧ, Дарья. Анализ движения и использования биологических активов в соответствии с МСФО 41 «Сельское хозяйство». In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 321-325. ISBN 978-9975-75-895-6.
The article is aimed at improving the methodology for analyzing biological assets for the purposes of managing agricultural production. The developed order of the analysis of biological assets allows analyzing biological objects as a unique separate category and contributes to increasing the efficiency of the use of biological assets as the main resources that contribute to the preservation of the country's food security. JEL: Q12
The article is aimed at improving the methodology for analyzing biological assets for the purposes of managing agricultural production. The developed order of the analysis of biological assets allows analyzing biological objects as a unique separate category and contributes to increasing the efficiency of the use of biological assets as the main resources that contribute to the preservation of the country's food security. JEL: Q12
Keywords
biological assets, biotransformation, agriculture, crop production, livestock, fair value