Accounting for bioactive substances for IFRS: we disclose information in financial reporting

Due to the fact that the accounting of agricultural activities is very specific and has a number of nuances, when disclosing information in the financial statements, each IFRS specialist should be guided by IAS 41 «Agriculture». For more information on biological assets and how it should be reflected in financial reporting, read 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 under IFRS: Disclosing Information in Financial Reporting».

The article is available in Russian and Ukrainian.

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