Experience of arctic region countries in maintenance of food sovereignity and resolution of conflict situations under agricultural development of the territory: its value for russia

Issue № 2, 2019, article № 3, pages 19-27

Section: Questions of methodology of economic research

Language: Russian

Original language title: ОСНОВНЫЕ ПРОБЛЕМЫ РАСКРЫТИЯ ИНФОРМАЦИИ О БИОЛОГИЧЕСКИХ АКТИВАХ В ФИНАНСОВОЙ ОТЧЕТНОСТИ

Keywords: ACCOUNTING, INTERNATIONAL STANDARDS, FAIR VALUE, BIOLOGICAL ASSETS, FINANCIAL STATEMENTS

Abstract: Reports of agricultural enterprises can be financial, statistical and operational. Financial reporting is a unified system reflecting information about the property and financial position of the organization, as well as the results of its operation. It is prepared on the basis of the accounting data. Statistical reporting is formed on the basis of information on statistical, accounting and operational accounting. It reflects the various indicators of economic activity of the enterprise and contains numerical and cost indicators. Operational reporting is based on operational accounting information. These reports reflect some of the characteristics of agricultural organizations for management purposes. The article is devoted to the consideration of accounting financial statements and specialized forms of agricultural economic entities in order to reflect information on biological assets at their fair value.

Authors: Bereza Artur Olegovich, SHishkova Tatiana Vladimirovna