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 …

considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their … provides the research into the mechanisms of risks identification using accounting tools and information systems for its … accounting. …

considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their … provides the research into the mechanisms of risks identification using accounting tools and information systems for its … accounting. …

accounting area of knowledge,knowing that very little research has been previously conducted looking specifically ofaccounting at …

This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which … in five European countries. The results suggest theinfluence of International Financial Reporting Standards on accounting …