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 SM ISO690:2012ТОДОРОВА, Людмила, КИРЕЙЦЕВ, Г.. Cравнительная оценка биологических активов по МСБУ 41 «сельское хозяйство» и НСБУ 6 «особенности учета на сельскохозяйственных предприятиях». In: Contabilitate : Lucrări ştiinţifice, 26 mai 2010, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2010, Vol.27, pp. 40-44. ISBN 978-997564-196-8 . |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitate Vol.27, 2010 |
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Simpozionul "Realizări şi perspective în gestionarea eficientă a resurselor economice din zona rurală" Chișinău, Moldova, 26 mai 2010 | ||||||
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| Pag. 40-44 | ||||||
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In the International Standard of Book Keeping 41 «Agriculture» biological actives at the moment of an initial recognition, and also at representation about them in financial reports are estimated at fair market cost behind a minus of selling expenses. Their items of recognition of increase in alive weight and increase in cost current biological actives have been certain. In the National Standard of Book Keeping 6 «Features of the account in the agricultural enterprises» an estimation of biological actives at an initial recognition are expedient for reflecting at historical cost. |
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| Cuvinte-cheie Biological actives, Fair market cost behind a minus of selling expense, Increase in alive weight, The additional biological actives |
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