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СРАВНИТЕЛЬНАЯ ХАРАКТЕРИСТИКА МСФО 41 “СЕЛЬСКОЕ ХОЗЯЙСТВО” И П(С)БУ 30 “БИОЛОГИЧЕСКИЕ АКТИВЫ” // Comparative characteristics of IFRS (IAS) 41 “Argiculture” and SSA 30 “Biological assets”

Author

Listed:
  • Майданевич, П. Н.

    (Житомирський державний технологічний університет)

  • Метересова, Е. С.

Abstract

Problems of keeping accounting records in agriculture after implementation of international principles of accounting for biological assets have been disclosed. Comparative characteristics of national and international accounting standards has been considered Раскрыты вопросы о проблемах ведения учета в сельском хозяйстве вследствие внедрения международных подходов и принципов учета текущих биологических активов. Дается сравнительная характеристика национальных и международных стандартов бухгалтерского учета

Suggested Citation

  • Майданевич, П. Н. & Метересова, Е. С., 129. "СРАВНИТЕЛЬНАЯ ХАРАКТЕРИСТИКА МСФО 41 “СЕЛЬСКОЕ ХОЗЯЙСТВО” И П(С)БУ 30 “БИОЛОГИЧЕСКИЕ АКТИВЫ” // Comparative characteristics of IFRS (IAS) 41 “Argiculture” and SSA 30 “Biological assets”," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 2011(1).
    • Handle: RePEc:scn:000ven:65286
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