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МЕТОДИКА И ОСОБЕННОСТИ УЧЕТА БИОЛОГИЧЕСКИХ АКТИВОВ В СЕЛЬСКОХОЗЯЙСТВЕННЫХ ПРЕДПРИЯТИЯХ // Methods and peculiarities of accounting for biological assets in agricultural firms

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  • Майданевич, П. Н.

Abstract

The concept of biological assets has been disclosed as well as the peculiarities and methods of their accounting in agricultural firms in accordance with IAS 41 “Agriculture” and NA(S)R 30 “Biological Assets” have been considered. Раскрыто понятие биологических активов, рассмотрена спецификаи методика их учета в сельскохозяйственных предприятиях в соответствии с МСБУ 41 “Сельское хозяйство” и П(С)БУ 30 “Биологические активы”.

Suggested Citation

  • Майданевич, П. Н., 2008. "МЕТОДИКА И ОСОБЕННОСТИ УЧЕТА БИОЛОГИЧЕСКИХ АКТИВОВ В СЕЛЬСКОХОЗЯЙСТВЕННЫХ ПРЕДПРИЯТИЯХ // Methods and peculiarities of accounting for biological assets in agricultural firms," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 44(2).
    • Handle: RePEc:scn:000ven:95294
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