Zasady ujawniania aktywów biologicznych w sprawozdaniach finansowych jednostek rolniczych według Międzynarodowych Standardów Sprawozdawczości Finan
Principles of biological assets disclosure in agricultural entities’ financial statements according to International Financial Reporting Standards

Summary/Abstract: Biological assets are an assets component specific to agricultural enterprises. Their distinctive features is the fact that they are processed in a biological transformation into the agricultural produce or other biological assets. Their characteristics cause a problem of proper information disclosure. The paper presents the principles and scope of biological assets disclosure in financial statements and other reports attached to financial statements. Especially the problems of fair value measurement was taken into consideration.

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