Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub ![]() |
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Features of the account and principles of recognition and an assessment of biological assets in the account and the reporting according to IFRS (IAS) 41
Available online: 21 March 2012 Subject Heading: PROBLEMS. OPINIONS. DECISIONS JEL Classification:
At present time, the methodological questions, in particularly, the account and audit of biological assets of the agro-industrial companies become very urgent within the concept of development of the Russian accounting and its convergence with the International Financial Reporting Standard (IFRS) Keywords: biological asset, resource, agriculture, system economics ![]() |
![]() ISSN 2311-9381 (Online)
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