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Problems and solutions of accounting and evaluation of biological assets in Latvia

Author

Listed:
  • Iluta Arbidane

    (Rezekne Academy of Technologies, Latvia)

  • Iveta Mietule

    (Rezekne Academy of Technologies, Latvia)

Abstract

Activities in the field of agriculture deal with plants and animals constituting biological assets of the sector. From the point of view of accounting and valuation, biological assets is a scarcely investigated topic in Latvia, as well the object of the research only in general terms is reflected in Latvian legislation. That leads to confusion and uncertainty in evaluation and accounting of biological assets in the practical accounting. The subject of the study: evaluation and accounting of biological assets. The aim of the study is to explore and analyse problems of accounting and evaluation of biological assets in Latvia and to propose solutions. One of the research tasks is to explore the current legal base for evaluation and accounting of biological assets provided in the national legislation, to evaluate how it complies with the international accounting standards and to analyse the experience of other countries. The challenging issues of evaluation and accounting of biological assets in Latvia are defined in the research, possible solutions for improving the quality of accounting of biological assets are developed proposing the necessary amendments to the legislation and revisions to the methodological documents. Methods of the research: monographic/descriptive method, document analysis, and graphical analysis.

Suggested Citation

  • Iluta Arbidane & Iveta Mietule, 2018. "Problems and solutions of accounting and evaluation of biological assets in Latvia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 10-22, September.
    • Handle: RePEc:ssi:jouesi:v:6:y:2018:i:1:p:10-22
    DOI: 10.9770/jesi.2018.6.1(1)
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    Cited by:

    1. Csaba FOGARASSY & Éva NEUBAUER & Hasan MANSUR & Anita TANGL & Judit OLÁH & József POPP, 2018. "The Main Transition Management Issues And The Effects Of Environmental Accounting On Financial Performance– With Focus On Cement Industry," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2018(31), pages 52-66, December.
    2. I.N. Sycheva & O.V. Сhernyshova & T.A. Panteleeva & O.A. Moiseeva & S.A. Chernyavskaya & S.Y. Khout, 2019. "Human Capital as a Base for Regional Development: A Case Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 1), pages 595-606.

    More about this item

    Keywords

    biological assets; evaluation; accounting; agricultural;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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