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  • Development of the account of biological assets in Russia on the basis of international experience

Development of the account of biological assets in Russia on the basis of international experience

TERRA ECONOMICUS, , Vol. 12 (no. 2.2),
p. 59-64

The concept of «biological assets» as a new object of the Russian accounting. Analyzed models accounting and valuation of biological assets in accordance with the International Financial Reporting Standards. Formulated accounting policies Agriculture Organization in terms of biological assets.


Keywords: biological assets; fair cost; international standards of financial reporting; accounting system reforming

References:
  • Alborov R.A., Konzewaya S.M. (2012). Development of methods of assessment and accounting of biological assets in accordance with IAS 41 “Agriculture”. International accounting, no. 2. (In Russian.)
  • Federal Law of 06.12.2011 no. 402 “On Accounting». Available at: www.minfin.ru/accounting/legislation (date of access 25/09/2014). (In Russian.)
  • Guidelines on the organization of accounting in agriculture in connection with the adoption of the Federal Law of 6 December 2011 no. 402 “On Accounting” (2012). A.S. Khusainova, N.G. Belov, L.I. Horuzhy. M. (In Russian.)
  • Guidelines for Accounting of biological assets and the results of their biotransformation in agriculture (2011). M. (In Russian.)
  • Horuzhy L.I. (2012). In Russia enacted IFRS. Accounting for agriculture, no. 9. (In Russian.)
  • Horuzhy L.I. (2013). Variant of the method of accounting of biological assets and agricultural produce. Accounting for agriculture, no. 3. (In Russian.)
  • Shuklov L.V. (2010). Accounting for biological assets: an assessment methodology and disclosure. International accounting, no. 5. (In Russian.)
Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606