Wycena roślinnej produkcji w toku a sprawozdanie finansowe
Valuation of Plant Production in Progress and Financial Statements

Summary/Abstract: Purpose – The aim of paper is to present methods of recognizing the effects of valuation of biological assets in progress at historical cost and at fair value in the financial statements. Design/methodology/approach – The paper uses the method of critical analysis of literature and legal acts. Findings – According to the author of this study, the effects of valuation of plant biological assets in progress at fair value should be recognized in the entity’s equity. Originality/value – The article draws attention to the way of recognizing the effects of valuation of plant biological assets in progress. The added value of the article is the author’s proposal to recognize the effects of valuation of plant biological assets at fair value in the financial statements.

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