UDC 657

METHODOLOGICAL ASPECTS OF ACCOUNTING OF BEE COLONIES

Terekhov Andrej Mihajlovich1, Terekhova Anna Valer'evna2
1Institute of Food Technology and Design - a branch of the state budgetary educational institution of higher education «Nizhny Novgorod State Engineering and Economic University», candidate of economic Sciences, senior lecturer in «Commodity and examination of the quality»
2Institute of Food Technology and Design - a branch of the state budgetary educational institution of higher education «Nizhny Novgorod State Engineering and Economic University», candidate of agricultural Sciences, Associate Professor of «Commodity and examination of the quality»

Abstract
The article is devoted to the accounting industry beekeeping. We consider the practical aspects of the accounting of bee colonies, documentation, accounting entries. Shown directions of improvement of accounting: accounts and subaccounts proposed accounting of bee colonies, formulated the name of the primary documents, proposed fair value measurement.

Keywords: accounting, assessment, bee colonies, beekeeping, biological assets, biotransformation, fair value., IFRS


Category: Common rubric

Article reference:
Terekhov A.M., Terekhova A.V. Methodological aspects of accounting of bee colonies // Agriculture, forestry and water management. 2015. № 6 [Electronic journal]. URL: http://agro.snauka.ru/en/2015/06/2408

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