Current Issues in Biological Assets Accounting in Russia

Oleg A. Blinov, Alexsandra S. Triyanova, Anastasiya A. Tsimbal

Abstract


The article indicates the urgency of the Russian enterprises transition to international financial reporting standards, according to the practical significance of IFRS (IAS) 41 "Agriculture" for the agricultural sector, examines the benefits of a fair price, taking into account the biological assets.


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Literaturhinweise


International Financial Reporting Standards (IAS 41) "Agriculture" [Electronic resource] Available from: http://msfo-practice.ru

Blinov OA. Theoretical Foundations of International Financial Reporting Standards: Proc. Manual: OA. Blinov, YI. Novikov. Omsk, Univ OmGAU, 2006; 68.

Fastova EV, Alborov RA, Kontsevaya SM. Accounting for biological assets at fair value in accordance with IAS 41 "Agriculture".[Electronic resource] Available from: http://www.1cps.ru/stat9.html

Chekalin VS. Economic problems of agricultural development: Meat technologies. 2011, № 7

Shumakova O, Blinov O. Informational part for estimate of biological assets: International agricultural journal. 2009, № 4; 87-89.


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