Influence of the accounting factor on financial results of the partners of agro-holding organizations
| Autor: | Rodionova, Olga, Grishkina, Svetlana |
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| Jazyk: | ruština |
| Rok vydání: | 2009 |
| Předmět: | |
| Zdroj: | Известия Оренбургского государственного аграрного университета. |
| ISSN: | 2073-0853 |
| Popis: | The analysis conducted showed that one of the requirements to information revealing is exclusive reflection of biological assets as separate categories in the balance sheet. It is stressed that returns and losses from changes in the correct costs of biological assets minus expected sales expenses should also be separately reflected in the accounts statements. |
| Databáze: | OpenAIRE |
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