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PROBLEMS OF ESTIMATING BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS

Journal: International Scientific Journal "Internauka" (Vol.2, No. 44)

Publication Date:

Authors : ; ;

Page : 60-64

Keywords : biological assets; valuation; agricultural products; fair value;

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Abstract

The main problems of estimation of biological assets in agrarian enterprises are highlighted. The critical assessment of the theory and practice of using the valuation of biological assets and agricultural products at fair value is given. The advantages and disadvantages of using the valuation of biological assets at fair value in agrarian enterprises are determined.

Last modified: 2018-04-06 16:25:56