Optimization of current biological assets accounting in teaching and scientific research farms
Journal Title: Вісник Львівського національного аграрного університету: Економіка АПК - Year 2016, Vol 1, Issue 23
Abstract
This article provides a comparative analysis of the main provisions of IPSAS 27 «Agriculture» and P(S)FА 30 «Biological assets», the peculiarities of assessment of biological assets and agricultural produce at fair value and method of accounting in the system of accounts budgetary institutions. Proposed the organization of accounting of biological assets of crop in teaching and scientific research farms to introduce changes in accordance with IPSAS 27, including: the fair value of biological assets of crops and agricultural products to determine the monthly, perform revaluation of biological assets.
Authors and Affiliations
L Реtryshyn, R. Andrushko, В Khоmkа, O. Lysa
Keywords
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