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 …

Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …

fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by … more efficient and what is the role and place of accounting information in making investment decisions. …

'Agriculture'). For this purpose, the alternative methods should be included in the entity's accounting policy. Considered the … interpretation in the accounting. …

Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this … of systems at the present stage have been identified. The content has been specified as to accounting information formed … corporate governance. It has been grounded that the accounting information system has certain integral properties that provide …