Признаването и оценяването на биологични активи и селскостопанска продукция през призмата на счетоводството
Recognition and Evaluation of Biological Assets and Agriculture Production through the Prism of Accounting

Summary/Abstract: The accounting aspects of the recognition and evaluation of biological assets and agriculture production are investigated. The main working terms related to the theme of the work presented are characterized, reflecting their essence. The approaches and the possibilities regarding the recognition and evaluation of biological assets and agriculture production are analyzed and regulated by the appropriate accounting standards. In conclusion an articulated selection of approaches and their correct application in the recognition and evaluation of biological assets and agriculture production are summarized and this is seen as grounds for the correct provision of accounting information about them in current and periodical accounting in an enterprise.

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