ACCOUNTING AND EVALUATION OF AGRICULTURAL ACTIVITIES: METHODOLOGICAL PRINCIPLES AND PRACTICAL APPROACHES

Zhuk V.M., Vasylishyn S.I., Nezhyd Yu.S. Accounting and evaluation of agricultural activities: methodological principles and practical approaches: reference book. Kyiv: VIPO LLC, 2025. 97 p.

The reference book reveals methodological principles and practical approaches to accounting and valuation of agricultural activities. It describes the procedure for recognition and classification of biological assets and agricultural products. It considers methodological approaches to the development of accounting for agricultural activities and the basics of valuation of biological assets and products. It specifies the key elements of accounting policy for agricultural activities and the procedure for determining the fair value of assets. It describes the procedure for documenting the results of the assessment.

The publication will be useful for accountants, financiers, auditors, researchers, teachers, and students of higher education institutions.