IMPROVING ACCOUNTING OF AGRICULTURAL ASSETS ACCORDING TO INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.47390/SP1342V3I11Y2023N15Keywords:
agriculture, agricultural activity, agricultural produce, live animal, plant. biological assets, farm animals, agricultural crops, livestock products IAS No. 16Abstract
In this article, based on the new version of the conceptual basis of financial reporting, proposals on the composition of assets in the balance sheet of agricultural enterprises have been developed. In the accounting balance sheet, it is proposed to detail the fixed assets by types (classes), to include such items as investment properties. The article describes the organizational and methodological aspects of asset accounting in agriculture. Conclusions on the organization of the account of assets in agriculture were formed and proposals were developed.
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