Accounting and Analysis of Biological Asset Transformation Results in Agricultural Companies of the Russian Federation

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F20%3A82174" target="_blank" >RIV/60460709:41110/20:82174 - isvavai.cz</a>
Result on the web
<a href="https://digilib.uhk.cz/bitstream/handle/20.500.12603/239/Kontsevaya%20aj..pdf;jsessionid=F3A301E0C53D24D3B84F8B7A065BA14D?sequence=1" target="_blank" >https://digilib.uhk.cz/bitstream/handle/20.500.12603/239/Kontsevaya%20aj..pdf;jsessionid=F3A301E0C53D24D3B84F8B7A065BA14D?sequence=1</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2020-01-039" target="_blank" >10.36689/uhk/hed/2020-01-039</a>

Result language
angličtina
Original language name
Accounting and Analysis of Biological Asset Transformation Results in Agricultural Companies of the Russian Federation
Original language description
According to IAS 41 Agriculture an agricultural company should keep accounting of agricultural products represented by fair value net of sale costs unconditionally. Bio assets should be evaluated by fair value net of sale costs until they are transformed into agricultural products. This article is aimed to suggest a new procedure on analyzing financial results of an agricultural company with regard to bio assets. The suggested procedure can be implemented in the companies splitting accounting of costs into variable and fixed ones and in the companies practicing conventional cost accounting procedures. Integrated agricultural production company Kolos was the base for the following research. Recommended procedure of control and analysis of presented indexes evaluates the extent of influence of managerial decision about allocation and utilization of bio assets on return on production investments, output of agricultural products obtained from bio assets. The output is assessed by gross product evaluated
Czech name
—
Czech description
—

Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
HRADEC ECONOMIC DAYS 2020, VOL 10, PT 1 International Scientific Conference on Hradec Economic Days (HED)
ISBN
978-80-7435-776-3
ISSN
—
e-ISSN
2464-6067
Number of pages
7
Pages from-to
336-342
Publisher name
UNIV HRADEC KRALOVE, ROKITANSKEHO 62, HRADEC KRALOVE 3, 500 03, CZECH REPUBLIC
Place of publication
UNIV HRADEC KRALOVE, ROKITANSKEHO 62, HRADEC KRA
Event location
UNIV HRADEC KRALOVE, ROKITANSKEHO 62, HRADEC KRA
Event date
Apr 2, 2020
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000568108700037

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