OPTIONS FOR REPORTING OF DEPRECIATION OF FIXED BIOLOGICAL ASSETS ACCORDING TO IAS 41

An important element of the accounting policies of enterprises, operating in the agricultural sector, is the organization of accountability of fixed biological assets. With the recent changes in the provisions of International Accounting Standards, effective 01.01.2016, bearer plants were removed...

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Bibliographic Details
Main Author: Elena Georgieva
Format: Article
Language:Bulgarian
Published: Knowledge and business 2016-06-01
Series:Ikonomika i Kompûtʺrni Nauki
Subjects:
Online Access:http://eknigibg.net/spisanie-br2-2016-pp.15-22.pdf