PROBLEMS OF ESTIMATING BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS
Journal Title: Международный научный журнал "Интернаука" - Year 2018, Vol 2, Issue 4
Abstract
The main problems of estimation of biological assets in agrarian enterprises are highlighted. The critical assessment of the theory and practice of using the valuation of biological assets and agricultural products at fair value is given. The advantages and disadvantages of using the valuation of biological assets at fair value in agrarian enterprises are determined.
Authors and Affiliations
Iryna Tsybakh, Nadia Gurya
Keywords
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