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  3. Accounting for long-term biological plant production assets

Accounting for long-term biological plant production assets

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Annotation: The theoretical and methodological principles of accounting of long-term biological assets of plant growing are considered. The last changes in the legal and regulatory framework for the accounting of biological assets have been analyzed. The problems of accounting for long-term biological assets of an agricultural enterprise are investigated.

Keywords: biological transformations capital investments fair value initial cost long-term biological assets of plant growing биологические преобразования біологічні перетворення довгострокові біологічні активи рослинництва долгосрочные биологические активы растениеводства капитальные инвестиции капітальні інвестиції первісна вартість первоначальная стоимость справедлива вартість справедливая стоимость
Categories: Economy

Bibliographic description of the article for the citation:

. Accounting for long-term biological plant production assets//Science online: International Scientific e-zine - 2018. - №2. - https://nauka-online.com/en/publications/economy/2018/2/uchet-dolgosrochnyh-biologicheskih-aktivov-rastenievodstva/

The article was published in: Science online No2 февраль 2018
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