EVALUATION OF BIOLOGICAL ASSETS AND PECULIARITIES OF FINDING THE FINANCIAL RESULT OF AGRICULTURAL ENTERPRISES OF THE REGION

Mykhailo Bryk

Abstract


The necessity of improving the methodology for evaluating agricultural products and additional biological assets with initial recognition, as well as reflection in the account of financial results of agricultural activity, is substantiated.

Keywords


biological assets; profit; loss; income; expenses; agricultural enterprise; fair value; financial results; agricultural products

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References


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DOI: https://doi.org/10.35774/rarrpsu2017.22.056

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