IMPROVING ACCOUNTING OF BIOLOGICAL ASSETS IN AGRICULTURAL ENTERPRISES

In today's environment of globalization and integration, biological assets are one of the most important accounting objects in the structure of the assets of economic entities operating in the agricultural sector. Therefore, the correct organization of the account of biological assets, their evaluation, accounting in the agricultural sector and their presentation in financial reports remain one of the priority tasks today.

Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2024-11-20
DOI
https://doi.org/10.5281/zenodo.14193330
Primary Topic
Agricultural and Financial Auditing
Type
article
Field-Weighted Citation Impact
0.00
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article

IMPROVING ACCOUNTING OF BIOLOGICAL ASSETS IN AGRICULTURAL ENTERPRISES

Zenodo (CERN European Organization for Nuclear Research)
Agricultural and Financial Auditing
article

IMPROVING ACCOUNTING OF BIOLOGICAL ASSETS IN AGRICULTURAL ENTERPRISES

article en

Abstract

In today's environment of globalization and integration, biological assets are one of the most important accounting objects in the structure of the assets of economic entities operating in the agricultural sector. Therefore, the correct organization of the account of biological assets, their evaluation, accounting in the agricultural sector and their presentation in financial reports remain one of the priority tasks today.

Zenodo (CERN European Organization for Nuclear Research)
Zero hunger
Openalex Percentile: Top 32%
Agricultural and Financial Auditing
DOIOpen Access PDFOpenAlex
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IMPROVING ACCOUNTING OF BIOLOGICAL ASSETS IN AGRICULTURAL ENTERPRISES · Zenodo (CERN European Organization for Nuclear Research) (2024) | TGRS Research Map | TGRS