METHODOLOGICAL APPROACHES TO THE CLASSIFICATION OF BIOLOGICAL ASSETS
Keywords:
biological assets, classification, classification of biological assets, accounting, international accounting standards.Abstract
The article examines methodological approaches to the classification of biological assets. The definition and opinions expressed regarding the concept of classification were considered. A methodological approach to the classification of biological assets was proposed and conclusions were made.
References
IAS No. 41 "Agriculture". https://www.ifrs.org/issued-standards/list-of-standards/ias-41-agriculture/
Wikipedia, the free encyclopedia. https://uz.wikipedia.org/wiki/Classification
L.V. Todorova. Classification of biologic assets and prospects of foreign trade in MSBU 41 "Selskoe hozyaystvo". https://magazine.faaf.org.ua/klassifikaciya-biologicheskih-aktivov
Statisticheskiy slovar / Glavnyy ed. M.A. Korolev. – [izdanie 2-e, pererab. i dop.]. - M.: Finance and statistics. - 623 p.
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