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ACCOUNTING FOR BIOLOGICAL ASSETS [PDF]

Revista Economica, 2014
One of the most important and oldest economic activities is agriculture. The reflection in the accounting system and presenting the information regarding this activity were and are in the attention of the national and international accounting organizations.
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Asset Value Assessment in Biological Mortgage Loans for Biological Asset-Valuation Methods in Biological Asset Changes

Journal of Information & Knowledge Management
As a new collateral financing model, biological asset mortgages broaden the scope of agricultural credit collateral and help enhance the convenience and accessibility of financing for farmers and agricultural enterprises. However, the difficulties in assessing the value of biological assets and risk control have restricted the application of this ...
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Biological asset

2010
Rad obrađuje računovodstveni tretman biološke imovine.
Mrša, Josipa, Katunar, Hrvoje
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Daratumumab: Therapeutic asset, biological trap!

Transfusion Clinique et Biologique, 2018
Recently, daratumumab has been included in the therapeutic strategies for myeloma patients. This molecule is an antibody directed against CD38, strongly expressed on plasma cells. Nevertheless, as CD38 is also present on erythrocyte membrane, daratumumab interferes with immunohaematological tests, complicating the selection of compatible blood.A total ...
V, Deneys, C, Thiry, A, Frelik, C, Debry, B, Martin, C, Doyen   +5 more
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Accounting of Long-Term Biological Assets [PDF]

Accounting and Finance, 2015
The article is devoted to generalization of experience in valuation of long-term biological assets of plant-growing and animal-breeding, and preparation of suggestions concerning improvement of accounting in this field. Recommendations concerning accounting of such assets are given based on the study of accounting practice at specific agricultural ...
Valeriy Mossakovskyy, Vasyl Korytnyy
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Improvement to Biological Assets Valuation Documentation [PDF]

Accounting and Finance, 2013
The article deals with the improvement concerning the documentation on the valuation of an agricultural enterprise's biological assets. The objective of the paper is to substantiate the need for the new forms of primary documents for valuation of biological assets at fair value. Based on existing specialized forms of primary documents for long-term and
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ACCOUNTING FOR SALE OF BIOLOGICAL ASSETS

Visnyk Universytetu “Ukraina”, 2021
L.K Suk, P.L. Suk, I.K. Gorbachev
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ACCOUNTING BIOLOGICAL ASSETS IN DAIRY GOATS

2023
ABSTRACTBiological assets in the form of plants or animals that undergo biological transformation. Biological transformations result in the entity obtaining gains or losses in the period the assets are recorded. This study aims to analyze the accounting treatment of biological assets in the dairy goat farming sector at CV Bhumi Nararya Farm Yogyakarta ...
Safitri, Adinda Millenia, Utami, Endang Sri   +1 more
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Factors Influencing Biological Asset Disclosure

Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia, 2023
Ade Chintia Octaviani, Hexana Lastanti
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The klassification of biological assets of gardening

2013
Розглянуто та зроблено порівняльний аналіз класифікацій біологічних активів, наведених у міжнародних та національних стандартах бухгалтерського обліку. Уточнено дефініцію «група біологічних активів» та сформульовано нове визначення «група біологічних активів садівництва».
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