UDC 657.1

PROPOSALS TO MODIFY ACCOUNTING FORMS “BALANCE SHEET” FOR DISCLOSURE OF INFORMATION ON THE BIOLOGICAL ASSETS OF AGRICULTURAL ENTITIES

Terehov Andrey Mihaylovich1, Terehova Anna Valerevna1
1Institute of Food Technology and Design - a branch of the state budgetary educational institution of higher education "Nizhny Novgorod State Engineering and Economic University"

Abstract
The article presents an analysis of the financial statements for disclosure of information on the biological assets of the agricultural organizations. The urgency of the topic confirmed. Considered a proposal for the modification of the balance sheet in terms of disclosure of information in it for the biological assets.

Keywords: Accounting, balance sheet, biological assets, fair value, IFRS, investors, reporting, users of accounting


Category: 08.00.00 Economics

Article reference:
Proposals to modify accounting forms "Balance sheet" for disclosure of information on the biological assets of agricultural entities // Modern scientific researches and innovations. 2015. № 7. P. 3 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2015/07/56359

View this article in Russian

Sorry, this article is only available in Русский.

Поделиться в соц. сетях

0


Artice view count: Please wait

All articles of author «Терехов Андрей Михайлович»


© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.

Contact author (comments/reviews)

Write comment

You must authorise to write a comment.

Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться:
  • Register