FEATURES OF THE USE OF IAS 41 “AGRICULTURE” IN THE PRACTICAL ACTIVITIES OF AGRICULTURAL ENTERPRISES

Zhuk V.M., Vasylishyn S.I., Nezhyd Yu.S. Features of using IAS 41 “Agriculture” in the practical activities of agricultural enterprises: reference book. Kyiv: VIPO LLC. 45 p.

The reference book reveals general definitions and scope of application of IAS 41 “Agriculture.” It describes the procedure for recognizing and measuring biological assets, as well as the procedure for determining when fair value cannot be reliably measured. It also discusses the procedure for disclosing information about biological assets and agricultural activities in financial statements.

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