ОСНОВНЫЕ ПРОБЛЕМЫ РАСКРЫТИЯ ИНФОРМАЦИИ О БИОЛОГИЧЕСКИХ АКТИВАХ В ФИНАНСОВОЙ ОТЧЕТНОСТИ

Authors

Keywords:

accounting, international standards, fair value, biological assets, financial statements

Abstract

The article examines the problems of reforming the accounting (financial) statements and specialized forms of agricultural organizations in order to refl ect information about biological assets at fair value. The analysis of the provisions of IFRS 41 «Agriculture» and the author's method of disclosure of information on the fair value of biological assets in the accounting (financial) statements of Russian agricultural organizations.

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Author Biography

  • А. О. Берёза, Lomonosov Moscow State University

    Applicant of Accounting, Analysis and Audit Department

References

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Published

2019-06-15

Issue

No. 2 (2019): April - June

Section

Accounting, statistics

How to Cite

Берёза, А. О. (2019). ОСНОВНЫЕ ПРОБЛЕМЫ РАСКРЫТИЯ ИНФОРМАЦИИ О БИОЛОГИЧЕСКИХ АКТИВАХ В ФИНАНСОВОЙ ОТЧЕТНОСТИ. Eurasian Journal of Economics and Management, 2, 85-88. https://journals.vsu.ru/econ/article/view/2443