Keywords
agriculture
agricultural activity
biological asset
agricultural product
How to Cite
Abstract
This article considers the classification and description of biological assets as an object of accounting in business processes. In particular, the author’s approach to the concept of “biological asset”, which differs from the studied sources, has been formulated and its aspects have been substantiated. In addition, biological assets are divided into groups according to their movement in business processes and financial activities in business entities, as well as specific conclusions that suggest classifying them as an accounting object and an element of financial reporting have been formulated.
References
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