BIOLOGICAL ASSETS OF ORGANIC PRODUCTION IN THE SYSTEM OF ACCOUNTING CATEGORIES AND CONCEPTS

The present article is dedicated to the pertinent issue of accounting for biological assets in the context of organic production. A critical analysis of extant theoretical approaches to the definition, recognition and valuation of biological assets has been conducted. The research revealed the abse...

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Bibliographic Details
Main Authors: Yana Ishchenko, Tetiana Mulyk, Olena Zharikova
Format: Article
Language:English
Published: Izdevnieciba “Baltija Publishing” 2025-03-01
Series:Baltic Journal of Economic Studies
Subjects:
Online Access:http://baltijapublishing.lv/index.php/issue/article/view/2743
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