{"title":"农业组织生物资产分析核算的合理化","authors":"Yulia V. Chernova, Yulia Yu. Gazizyanova","doi":"10.31442/0235-2494-2024-0-1-31-37","DOIUrl":null,"url":null,"abstract":"The article proposes registers of analytical accounting of biological assets to form a database reflected in the accounting (financial) statements of agricultural enterprises, as well as to meet the internal information need for information on the presence, movement and use of non-current and current biological assets.","PeriodicalId":129784,"journal":{"name":"Economy of agricultural and processing enterprises","volume":"31 15","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Rationalization of analytical accounting of biological assets in agricultural organizations\",\"authors\":\"Yulia V. Chernova, Yulia Yu. Gazizyanova\",\"doi\":\"10.31442/0235-2494-2024-0-1-31-37\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article proposes registers of analytical accounting of biological assets to form a database reflected in the accounting (financial) statements of agricultural enterprises, as well as to meet the internal information need for information on the presence, movement and use of non-current and current biological assets.\",\"PeriodicalId\":129784,\"journal\":{\"name\":\"Economy of agricultural and processing enterprises\",\"volume\":\"31 15\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Economy of agricultural and processing enterprises\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.31442/0235-2494-2024-0-1-31-37\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Economy of agricultural and processing enterprises","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.31442/0235-2494-2024-0-1-31-37","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Rationalization of analytical accounting of biological assets in agricultural organizations
The article proposes registers of analytical accounting of biological assets to form a database reflected in the accounting (financial) statements of agricultural enterprises, as well as to meet the internal information need for information on the presence, movement and use of non-current and current biological assets.
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