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