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Substantiation of Biological Assets Classification Indexes for Enhancing Their Accounting Efficiency

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  • Rayisa Tsyhan

    ()
    (Kremenchuk Mykhailo Ostohradskyi National University)

  • Olha Chubka

    ()
    (Kremenchuk Mykhailo Ostohradskyi National University)

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    Abstract

    Present day national agricultural companies sell their products in both domestic and foreign markets which has a significant impact on specifics of biological assets accounting. The article offers biological assets classification provided in the Practical Guide to Accounting for Biological Assets and, besides, specifications proposed by various scientists. Based on the analysis, biological assets classification has been supplemented with new classification factors and their appropriateness has been also reasoned. According to the authors, for enhancing biological assets account efficiency the classification should be sufficiently detailed and, at the same time, it should prevent cases of double accounting of one and the same objects. Each of the following class mark should add the previous one. Classification of biological assets should be carried out based on the criteria that would take into consideration natural characteristics of crop and livestock assets and specifics of present market.

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    File URL: http://www.afj.org.ua/pdf/67-ob-runtuvannya-klasifikaciynih-oznak-biologichnih-aktiviv-dlya-pidvischennya-efektivnosti-ih-obliku.pdf
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    Bibliographic Info

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2013)
    Issue (Month): 2 (June)
    Pages: 43-47

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    Handle: RePEc:iaf:journl:y:2013:i:2:p:43-47

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    Keywords: biological asset; guide to accounting for biological assets; classification of biological assets; immature biological assets; agricultural produce;

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