ПРОБЛЕМИ ПРИ ФОРМИРАНЕ НА ФИНАНСОВИЯ РЕЗУЛТАТ ОТ ЗЕМЕДЕЛСКА ДЕЙНОСТ В СЪОТВЕТСТВИЕ С ИЗИСКВАНИЯТА НА МСС 41 ЗЕМЕДЕЛИЕ
PROBLEMS IN THE FORMATION OF THE FINANCIAL RESULT OF AGRICULTURAL ACTIVIRY IN ACCORDANCE WITH THE REGUIREMENTS OF IAS 41 AGRICULTURE

Author(s): Elena Georgieva
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: biological assets; fair value; historical cost
Summary/Abstract: Agricultural activity is defined as the process of managing the biological transformation of living plants and animals. The measurement of biological assets and their production has a direct impact on the accounting model of the enterprise’s financial result. The aim of the report is to distinguish and analyze the mechanisms of price differences for individual groups of plants, animals and agricultural production and their implications in the accounting system

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