Анализ движения и использования биологических активов в соответствии с МСФО 41 «Сельское хозяйство»

Abstract

The article is aimed at improving the methodology for analyzing biological assets for the purposes of managing agricultural production. The developed order of the analysis of biological assets allows analyzing biological objects as a unique separate category and contributes to increasing the efficiency of the use of biological assets as the main resources that contribute to the preservation of the country's food security. JEL: Q12