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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"
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: https://web.snauka.ru/en/issues/2015/07/56359
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