SUBMISSION OF THE INFORMATION IN THE NOTES TO THE FINANCIAL SITUATIONS OF THE ENTITIES WITH ANIMAL HUSBANDRY PROFILE

Entities with animal husbandry profile presents features livestock shows in terms of presenting information in the financial statements. Presentation should be made on each group of biological assets, separately on mature and immature bilogical assets, separate account assets and biological reproduction. Not to be omitted the presentations such as accounting policies, accounting reconciliation between the beginning and the end of the financial year, strategies for managing financial risk, government subsidies. Without exhaust the subject, paper presents proposals for presentation considering the issues considered to be more important for livestock entities, with the possibility of extension depending on the particularities of each entity.