出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：The article deals with the issues of biological assets accounting in compliance with the international accountancy standard (IAS) 41; we have studied the IAS 41 and IAS 2 spheres of influence in horse breading accountancy by the stages of the production process, and offered the groups of biological assets in horse breading, which require generating of information in financial accounting compiled in compliance with the IAS. Improvement of the production costs accounting and analysis in horse breeding will allow fostering the accounting and information support of self-cost management and creating the necessary basis for taking clever management solutions aimed at the profit maximization.
关键词：horse breeding;biological assets;international accountancy standard (IAS) 41;fair value.
