DEVELOPMENT OF THE ACCOUNT OF BIOLOGICAL ASSETS IN RUSSIA ON THE BASIS OF INTERNATIONAL EXPERIENCE

被引：0

作者：

Kulish, N. V. ^{[1
]}

机构：

[1] Stavropol State Agrarian Univ, Dept Accounting Financial Accounting, Stavropol, Russia

来源：

TERRA ECONOMICUS | 2014年 / 12卷 / 02期

关键词：

biological assets; fair cost; international standards of financial reporting; accounting system reforming;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The concept of "biological assets" as a new object of the Russian accounting. Analyzed models accounting and valuation of biological assets in accordance with the International Financial Reporting Standards. Formulated accounting policies Agriculture Organization in terms of biological assets.

引用

页码：59 / 64

页数：6

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