Calculation of Biological Assets Fair Value and Their Transformations Results

Article OPEN
Ludmyla Khoruzhiy;
  • Journal: Accounting and Finance,issue 1 March,pages56-60
  • Subject: fair value and biological assets, agricultural produce, biotransformation, valuation, accounting
    • jel: jel:M41

In the article the IAS 41 'Agriculture' (fair value of biological assets and agricultural products) terminology has been considered within the Russian theory and practice of accounting. A multifactor model of assets and liabilities fair value calculation has been propos... View more
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