Accounting for biological assets in accordance with IFRS: Recognition and Measurement

Agricultural activity is one of the varieties of entrepreneurship, and at the same time a specific activity, especially when it comes to biological assets. This area of activity is regulated by IAS 41 «Agriculture». For rules on accounting for biological assets, see the article by Sergiy Rogozniy, Deputy General Director on Audit issues of HLB Ukraine, and Olga Karpacheva, financial analyst, certified accountant – «Accounting for biological assets in accordance with IFRS: Recognition and Valuation».

The article was published in the newspaper «All About Accounting» (No. 59, 29.06.2017).

The article is available in Russian and Ukrainian.

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