ACCOUNTING FEATURES OF BIOLOGICAL ASSETS UNDER RUSSIAN AND INTERNATIONAL STANDARDS

This article describes the features of the account of biological assets in accordance with Russian and international standards. Particular attention is drawn to the levels of regulatory regulirovaniya.V accordance with IAS 41 "Agriculture" biological assets are animal or plant, and this standard applies to the accounting of biological assets and agricultural products, ie. E. Products derived from biological assets at the time of collection. The article is devoted to a detailed study, analyzed the changes in the concept of biological assets of the process of biotransformation in the regulation of the accounting of biological assets