Economic and methodical basis of biological assets measurement under condiitons of accounting transformation towards IFRS
Електронний науковий архів Науково-технічної бібліотеки Національного університету "Львівська політехніка"
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
Economic and methodical basis of biological assets measurement under condiitons of accounting transformation towards IFRS
|
|
| Creator |
Shepel, T.
Narkiewicz, J. |
|
| Contributor |
Lviv Polytechnic National University
Maria Curie-Skłodowska University (Poland) |
|
| Subject |
agricultural activity
IAS 41 “Agriculture” Accounting Statement (Standard) 30 “Biological assets” biotransformation agricultural goods 657.42 |
|
| Description |
Under current conditions of economic management, application of IFRS, especially IFRS 41 “Agricultural sector”, is one of primary elements of ensuring successful and long-term performance for domestic agricultural enterprises as well as their mutual understanding with foreign contracting parties. Current methods of assessing biological assets and agricultural goods based on fair value of biological assets require follow-up revision, making certain adjustments to the measurement model that, in turn, will guarantee exchange equivalence between independent parties on active market. Fundamental changes being introduced into current practice of agricultural activity accounting by Accounting Statement (Standard) 30 include allocation of plants and animals that belong to agricultural activity objects into a separate accounting category (“biological assets”), measurement of biological assets and agricultural goods based on fair value, special procedure of determining financial results. Most often fair value of agricultural goods cannot be determined with sufficient degree of confidence. The studies have found that on account of biotransformation, measurement of biological assets based on fair value will be much different from measurement based on historic prime cost. Theoretic and methodological approaches as well as practical guidelines for biological assets and agricultural goods measurement based on fair value have been suggested, which makes it possible to measure the outcomes of agricultural activity of economic entities more objectively, extends their opportunities in terms of attracting investments and improving competitiveness on agrarian markets. |
|
| Date |
2019-06-13T10:53:41Z
2019-06-13T10:53:41Z 2018-02-26 2018-02-26 |
|
| Type |
Article
|
|
| Identifier |
Shepel T. Economic and methodical basis of biological assets measurement under condiitons of accounting transformation towards IFRS / T. Shepel, J. Narkiewicz // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House — Vol 5. — No 2. — P. 19–26.
http://ena.lp.edu.ua:8080/handle/ntb/45119 Shepel T. Economic and methodical basis of biological assets measurement under condiitons of accounting transformation towards IFRS / T. Shepel, J. Narkiewicz // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House — Vol 5. — No 2. — P. 19–26. |
|
| Language |
en
|
|
| Relation |
Economics, Entrepreneurship, Management, 2 (5)
http://base.garant.ru/70108111/ http://www.minfin.gov.ua/ http://www.minfin.gov.ua/file http://eifrs.ifrs http://www.ippnou.ru/article.php?idarticle=002712 http://www.minfin.gov.ua/control/publish/article/main?art_id=92410&cat_id=92408 1. MSFO (IAS) 41 “Selskoe khoziaistvo” [Эlektronnыi resurs] // Эlektronnыe dannыe. – URL:http://base.garant.ru/70108111/ [IAS 41 “Agriculture”][Electronic resource] // Electronic data. –URL: http://base.garant.ru/70108111/ (referencedate 15.03.2017). 2. Mizhnarodnyi standart bukhhalterskoho obliku 41 “Biolohichni aktyvy” [Elektronnyi resurs]. – Rezhymdostupu: http://www.minfin.gov.ua/ file/link/320311/file/IAS %2041.pdfInternational [AccountingStandard 41 “Biological Assets”] [Electronic Resource].– Mode of access: http://www.minfin.gov.ua/file / link / 320311 / file / IAS % 2041.pdf 3. Kokorev N. Otsenka byolohycheskykh aktyvov [Evaluation of biological assets / NA Kokorev // Accounting in agriculture. – 2008. – No. 8. – P. 71. 4. International Financial Reporting Standard 2 “Sharebased Payment” [Electronic resource]. – Mode of access to the resource: http://eifrs.ifrs. org/eifrs/bnstandards/en/2015/ ifrs02.pdf. 5. Metodychni rekomendatsii z bukhhalterskoho obliku biolohichnykh aktyviv i silskohospodarskoi produktsii za rynkovoiu (spravedlyvoiu) vartistiu // Oblik i audyt. – № 1. – 2008. – S. 5–22. [Methodological recommendations for the accounting of biological assets and agricultural products at market (fair) value // Accounting and audit. – No. 1. – 2008. – P. 5–22. 6. Mossakovskyi V. B. Stan ta perspektyvy rozvytku bukhhalterskoho obliku v Ukraini: [monohrafiia] / V. B. Mossakovskyi. – K. : Interpres LTD, 2009. –326 s. [Mossakovsky V. B. Status and prospects of accounting development in Ukraine: [monograph] / VB Mossakovsky – K.: Interpress LTD, 2009. –326 p. 7. Diakiv V. V. Upravlinskyi oblik v Ukraini – realii sohodennia / V. V. Diakiv // Ekonomika APK. –2010. – №8. – S. 76–80. Dyakov V. V. Management Accounting in Ukraine – Realities of Today / V. V. Diakov // Economy of agroindustrial complex.– 2010. – No. 8. – P. 76–80. 8. Brazilii N. M. Kontseptualni pidkhody do vartisnoho vymiriuvannia v systemi bukhhalterskoho obliku / N. M. Brazilii // Visnyk universytetu bankivskoi spravy Natsionalnoho banku Ukrainy. – 2013. – № 3(18). – S. 235–238. [Brasilii N. M. Conceptual approaches to cost measurement in the accounting system / N.M. Brasil // Bulletin of the University of Banking of the National Bank of Ukraine. – 2013. –No. 3 (18). – P. 235-238. 9. MSFO (IAS) 16 “Osnovnыe sredstva” [Эlektronnыi resurs] – Rezhym dostupa: http://www.ippnou.ru/article.php?idarticle=002712. – Data dostupa:29.04.2015. [IAS 16 “Fixed Assets” [ElectronicResource] – Access Mode: http://www.ippnou.ru/article.php?idarticle=002712. – Date of Access:Apr 29, 2014 10. MSFZ (IFRS) 13 “Otsinka spravedlyvoi vartosti”[Elektronyi resurs]. – Rezhym dostupu:http://www.minfin.gov.ua/control/publish/article/main?art_id=92410&cat_id=92408. [IFRS 13 “FairValuation” [Electronic Resource]. – Access mode:http://www.minfin.gov.ua/control/publish/article/main?art_id=92410&cat_id=92408. 11. Hrynchyshyn Ya. Perevahy i problemy zastosuvannia spravedlyvoi vartosti dlia otsinky biolohichnykh aktyviv// Visnyk Lvivskoho NAU: ekonomika APK.-№19 (1).-2012.-S.381-385 [Grinchyshyn Ya. Benefits and problems of applying fair value for the estimation of biological assets // Visnyk of Lvivskii NAU: Economy of agroindustrial complex. – № 19 (1). – 2012. – S. 381–385 12. Koriahin M. V. Otsiniuvannia vartosti pidpryiemstva v systemi bukhhalterskoho obliku : monohrafiia / M. V. Koriahin. – Lviv : TOV “NVP “Interservis”. –2012. – 262 s. [ Koryagin MV Estimation of the value of the enterprise in the accounting system: monograph / M. V. Korjagin – Lviv: LLC “NVP” Interservice “. – 2012. – 262 p. 13. Piatov M. L. Pryznanye byoaktyvov v otchetnosty selskokhoziaistvennыkh orhanyzatsyi / M. L. Piatov // Bukhuchet v selskom khoziaistve. – 2009. – № 9. – S. 10. [Pyatov ML Recognition of bioactive substances in the reporting of agricultural organizations / M. L. Pyatov // Accounting in agriculture. – 2009. –No. 9. – P. 10. 14. Kuzmovych P. Poniattia biolohichnykh aktyviv ta yikh klasyfikatsiia: oblik i finansy APK // P. M. Kuzmovych. – 2010. – № 4. – S. 32–37. [Kuzmovych P.M. The notion of biological assets and their classification: Accounting and Finance APK // P. M. Kuzmovich – 2010. – No. 4. – P. 32-37. 1. MSFO (IAS) 41 "Selskoe khoziaistvo" [Elektronnyi resurs], Elektronnye dannye, URL:http://base.garant.ru/70108111/ [IAS 41 "Agriculture"][Electronic resource], Electronic data. –URL: http://base.garant.ru/70108111/ (referencedate 15.03.2017). 2. Mizhnarodnyi standart bukhhalterskoho obliku 41 "Biolohichni aktyvy" [Elektronnyi resurs], Rezhymdostupu: http://www.minfin.gov.ua/ file/link/320311/file/IAS %2041.pdfInternational [AccountingStandard 41 "Biological Assets"] [Electronic Resource], Mode of access: http://www.minfin.gov.ua/file, link, 320311, file, IAS % 2041.pdf 3. Kokorev N. Otsenka byolohycheskykh aktyvov [Evaluation of biological assets, NA Kokorev, Accounting in agriculture, 2008, No. 8, P. 71. 4. International Financial Reporting Standard 2 "Sharebased Payment" [Electronic resource], Mode of access to the resource: http://eifrs.ifrs. org/eifrs/bnstandards/en/2015/ ifrs02.pdf. 5. Metodychni rekomendatsii z bukhhalterskoho obliku biolohichnykh aktyviv i silskohospodarskoi produktsii za rynkovoiu (spravedlyvoiu) vartistiu, Oblik i audyt, No 1, 2008, S. 5–22. [Methodological recommendations for the accounting of biological assets and agricultural products at market (fair) value, Accounting and audit, No. 1, 2008, P. 5–22. 6. Mossakovskyi V. B. Stan ta perspektyvy rozvytku bukhhalterskoho obliku v Ukraini: [monohrafiia], V. B. Mossakovskyi, K. : Interpres LTD, 2009. –326 s. [Mossakovsky V. B. Status and prospects of accounting development in Ukraine: [monograph], VB Mossakovsky – K., Interpress LTD, 2009. –326 p. 7. Diakiv V. V. Upravlinskyi oblik v Ukraini – realii sohodennia, V. V. Diakiv, Ekonomika APK. –2010, No 8, S. 76–80. Dyakov V. V. Management Accounting in Ukraine – Realities of Today, V. V. Diakov, Economy of agroindustrial complex, 2010, No. 8, P. 76–80. 8. Brazilii N. M. Kontseptualni pidkhody do vartisnoho vymiriuvannia v systemi bukhhalterskoho obliku, N. M. Brazilii, Visnyk universytetu bankivskoi spravy Natsionalnoho banku Ukrainy, 2013, No 3(18), S. 235–238. [Brasilii N. M. Conceptual approaches to cost measurement in the accounting system, N.M. Brasil, Bulletin of the University of Banking of the National Bank of Ukraine, 2013. –No. 3 (18), P. 235-238. 9. MSFO (IAS) 16 "Osnovnye sredstva" [Elektronnyi resurs] – Rezhym dostupa: http://www.ippnou.ru/article.php?idarticle=002712, Data dostupa:29.04.2015. [IAS 16 "Fixed Assets" [ElectronicResource] – Access Mode: http://www.ippnou.ru/article.php?idarticle=002712, Date of Access:Apr 29, 2014 10. MSFZ (IFRS) 13 "Otsinka spravedlyvoi vartosti"[Elektronyi resurs], Rezhym dostupu:http://www.minfin.gov.ua/control/publish/article/main?art_id=92410&cat_id=92408. [IFRS 13 "FairValuation" [Electronic Resource], Access mode:http://www.minfin.gov.ua/control/publish/article/main?art_id=92410&cat_id=92408. 11. Hrynchyshyn Ya. Perevahy i problemy zastosuvannia spravedlyvoi vartosti dlia otsinky biolohichnykh aktyviv// Visnyk Lvivskoho NAU: ekonomika APK.-No 19 (1).-2012.-S.381-385 [Grinchyshyn Ya. Benefits and problems of applying fair value for the estimation of biological assets, Visnyk of Lvivskii NAU: Economy of agroindustrial complex, No 19 (1), 2012, S. 381–385 12. Koriahin M. V. Otsiniuvannia vartosti pidpryiemstva v systemi bukhhalterskoho obliku : monohrafiia, M. V. Koriahin, Lviv : TOV "NVP "Interservis". –2012, 262 s. [ Koryagin MV Estimation of the value of the enterprise in the accounting system: monograph, M. V. Korjagin – Lviv: LLC "NVP" Interservice ", 2012, 262 p. 13. Piatov M. L. Pryznanye byoaktyvov v otchetnosty selskokhoziaistvennykh orhanyzatsyi, M. L. Piatov, Bukhuchet v selskom khoziaistve, 2009, No 9, S. 10. [Pyatov ML Recognition of bioactive substances in the reporting of agricultural organizations, M. L. Pyatov, Accounting in agriculture, 2009. –No. 9, P. 10. 14. Kuzmovych P. Poniattia biolohichnykh aktyviv ta yikh klasyfikatsiia: oblik i finansy APK, P. M. Kuzmovych, 2010, No 4, S. 32–37. [Kuzmovych P.M. The notion of biological assets and their classification: Accounting and Finance APK, P. M. Kuzmovich – 2010, No. 4, P. 32-37. |
|
| Rights |
© Національний університет „Львівська політехніка“, 2018
|
|
| Format |
19-26
8 application/pdf image/png |
|
| Coverage |
Lviv
|
|
| Publisher |
Lviv Politechnic Publishing House
|
|