Accounting of Long-Term Biological Assets

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Valeriy Mossakovskyy; Vasyl Korytnyy;
(2015)
  • Journal: Accounting and Finance,issue 1 March,pages31-36
  • Subject: fair value, valuation of long-term biological assets, increases and decreases in value of assets, investment activity fund sources
    • jel: jel:M41

The article is devoted to generalization of experience in valuation of long-term biological assets of plant-growing and animal-breeding, and preparation of suggestions concerning improvement of accounting in this field. Recommendations concerning accounting of such asse... View more
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