Journal of Engineering and Applied Sciences

Year: 2017
Volume: 12
Issue: 1 SI
Page No. 5784 - 5790

Biological Assets: Problems of Reliable Reflection in the Reports of Agricultural Enterprises of Russia

Authors : Oksana V. Moshchenko, Boris N. Hosiev, Ahmed H. Malamatov, Yulia V. Safronova and Aleksandr Yu. Usanov

References

Alborov, R.A. and S.М. Kontsevaya, 2012. Development of a technique of an assessment and the accounting of biological assets in compliance with requirements of IAS-41 agricultural industries. Intl. Accounting, 2: 2-12.

Alborov, R.A., S.V. Bodrikova and E.V. Zakharova, 2017. Use of fair value in accounting of biological assets of agricultural organizations. Messenger Izhevsk State Agric. Acad., 3: 57-60.

Hosiev, B.N. and O.V. Moshchenko, 2008. An assessment biologically assets at fair value in the conditions of the Russian practice of maintaining the account. Accounting Agric. Ind., 10: 43-47.

IAS., 2012. [International financial reporting standard IAS-41 Аgriculture]. International Accounting Standard, London, UK. (In Russian) https://www.minfin.ru/common/upload/library/no_date/2012/IAS_41.pdf

Moshchenko, O.V., 2008. Control and analytical and information aspects of accounting of financial results in agricultural industry (on materials RSO-Alania). MBA Thesis, Russian State Agricultural University, Moscow, Russia.

Parasotskaya, N.N., 2012. Features of the account and the principles of recognition and an assessment of biological assets in the account and the reporting according to IAS 41. Intl. Accounting, 12: 55-60.

Tatuev, A.A., A.M. Ashkhotov, E.V. Lyapuntsova, F.V. Vazagova and M.A. Kerefov, 2016. Issues of biotechnology grey economy in the service of agriculture. Res. J. Pharm. Biol. Chem. Sci., 7: 2029-2035.
Direct Link  |  

Tatuev, A.A., A.M. Ashkhotov, V.V. Rokotyanskaya, E.V. Lyapuntsova and F.V. Vazagova, 2016. Aspects of economic efficiency of the sugar industry and agribusiness sugar beet cultivation in the period of changing technological modes. Intl. Bus. Manage., 10: 4938-4943.
CrossRef  |  Direct Link  |  

Zverkova, A.A. and V.V. Akasheva, 2014. The comparative characteristic of the accounting of biological assets in the Russian and foreign practice. Urgent Prob. Humanitarian Nat. Sci., 7: 139-141.

Zyuzin, Y.I., 2010. Features of a technique of audit of biological assets in agricultural organizations. Account Stat., 20: 63-70.

Design and power by Medwell Web Development Team. © Medwell Publishing 2024 All Rights Reserved