THE ORIGINALITY OF ACCOUNTING AND CONTROL OF CURRENT BIOLOGICAL ASSETS IN LIVESTOCK

Mykhailo Bryk

Abstract


The problems and peculiarities of accounting of current biological assets, which play an important role in the production process of agrarian enterprises, are proposed, and methodological approaches are proposed that will improve the accounting of current biological assets and adapt it to the current conditions and realities of the activity of agricultural producers.

Keywords


biological assets; long-term biological assets; current biological assets; additional biological assets; initial cost; fair value

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References


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DOI: https://doi.org/10.35774/rarrpsu2018.23.061

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