Biological assets in Russian and international practice
Автор: Yakovleva Ya.S.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 8 (66), 2020 года.
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The article presents an analysis of the organization of accounting for biological assets in Russian and international practice, and an analysis of the application of the concept of asset valuation at fair value. Based on the analysis of the presented material, recommendations for improving the accounting of biological assets are presented, taking into account the international rules of standards.
International standards, biological assets, agro-industrial sector, agriculture, biotransformation
Короткий адрес: https://sciup.org/170190091
IDR: 170190091 | DOI: 10.24411/2411-0450-2020-10678
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