IMPROVING ACCOUNTING OF BIOLOGICAL ASSETS IN AGRICULTURAL ENTERPRISES
Keywords:
globalization, integration, agricultural sector, economic entities, assets, biological assets, evaluation, financial reporting, priorities.Abstract
In today's environment of globalization and integration, biological assets are one of the most important accounting objects in the structure of the assets of economic entities operating in the agricultural sector. Therefore, the correct organization of the account of biological assets, their evaluation, accounting in the agricultural sector and their presentation in financial reports remain one of the priority tasks today.
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