Accounting Support of Biological Capital Use

Tetyana Kaminska ()
Additional contact information
Tetyana Kaminska: National University of Life and Environmental Sciences of Ukraine

Oblik i finansi, 2014, issue 3, 36-41

Abstract: The Article is devoted to developing basic principles of accounting of biological capital used in agriculture. Biological capital is defined as an accounting object, defined are its characteristic features. Analyzed are the works of Ukrainian and foreign scientists who conduct theoretical and methodological research of the problems of accounting of biological capital and biological assets in agriculture. Using entities reviewed are the basic production processes that use biological assets and examples of its recording are given. Particular attention is paid to reflection of the quality parameters of the transactions held and products manufactured in the accounting. The study determined that the use of biological capital is an important aspect of sustainable economic development and solving global problems, hence the accounting support of these processes should focus on reflection and stimulation of improvement of the quality parameters of products and business operations.

Keywords: accounting; biological assets; quality parameters; sustainable development; agriculture (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.afj.org.ua/pdf/195-oblikove-zabezpechen ... ichnogo-kapitalu.pdf (application/pdf)
http://www.afj.org.ua/en/article/195/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2014:i:3:p:36-41

Access Statistics for this article

Oblik i finansi is currently edited by Valeriy Zhuk

More articles in Oblik i finansi from Institute of Accounting and Finance Contact information at EDIRC.
Bibliographic data for series maintained by Serhiy Ostapchuk ().