The Modern problems normative‑legal ensuring the accounting and reporting agricultural organization актуализируют the study their separate component ‑ a rules to identifications biological asset, their estimations, categorizations ‑ and development corresponding to recommendation. In article is executed attempt to motivate the offers on accounting biological asset and reflection to information on them in accounting (financial) to reporting, coming from principle of rationality, unity of the contents of the account system, correlations of the expanses and advantages.
biological assets, accounting, reporting, estimation, categorization, equitable cost, actual prime cost
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