IDEAS home Printed from
   My bibliography  Save this article

Improvement to Biological Assets Valuation Documentation


  • Evgeniya Popko

    () ('Institute of Agrarian Economics' National Scientific Center)


The article deals with the improvement concerning the documentation on the valuation of an agricultural enterprise's biological assets. The objective of the paper is to substantiate the need for the new forms of primary documents for valuation of biological assets at fair value. Based on existing specialized forms of primary documents for long-term and current biological assets accounting it has been found that they do not fully meet the farmers requirements. To eliminate the deficit of the appropriately formed initial documentation it is proposed to use a Biological Asset Acceptance Report and Acceptance Report for Biological Asset Acquired for Free. The primary documents proposed and adjusted to practical use enables efficient organization of biological asset fair value accounting presentation, control over the valuation reliability and obtain the decision-making information.

Suggested Citation

  • Evgeniya Popko, 2013. "Improvement to Biological Assets Valuation Documentation," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 46-51, March.
  • Handle: RePEc:iaf:journl:y:2013:i:1:p:46-51

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    More about this item


    biological assets; documentation; primary document; document entries; fair value;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2013:i:1:p:46-51. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.