caerCentral Asian Economic ReviewCentral Asian Economic Review2789-43982789-4401Университет Нархозcaer-39Research ArticleФИНАНСЫ И УЧЕТFINANCE AND ACCOUNTINGОСОБЕННОСТИ УЧЕТА И ОЦЕНКИ БИОЛОГИЧЕСКИХ АКТИВОВFEATURES OF ACCOUNTING AND VALUATION OF BIOLOGICAL ASSETSКанабековаА. К.KanabekovaA. K.

Алматы

Almaty

alida.kanabekova@narxoz.kzУниверситет НархозКазахстанNarxoz UniversityKazakhstan20202808202004146157Copyright © Канабекова А.К., 20202020Канабекова А.К.Kanabekova A.K.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://caer.narxoz.kz/jour/article/view/39

Целью научной статьи является рассмотрение особенностей учета биологических активов организаций, осуществляющих сельскохозяйственную деятельность, изучение их соответствия требованиям МСФО 41 и изучение методов их оценки. Методология. Проведен сравнительный анализ особенностей в учете оценки растений и животных, являющихся биологическими активами в соответствии с требованиями МСФО (IAS) 41 «Сельское хозяйство». Выявлены проблемы в некоторых странах с соблюдением требований стандарта. В ходе исследования определена эффективность применения при оценке методики справедливой стоимости. Оригинальность / ценность исследования. Спецификой научной статьи является особенности и порядок применения стандарта 41 (IAS) «Сельское хозяйство» и определение эффективности метода справедливой стоимости в учете сельскохозяйственных организаций. Результаты исследования. Соблюдение требований МСФО (IAS) 41 «Сельское хозяйство» влияет на качество финансовой отчетности. Стандарт требует раскрытия информации о видах, стоимости и изменениях биологических активов в отчете прибылях и убытках. Если такое требование выполняется, будет дана объективная оценка и доступна общая информация о финансовом состоянии и результатах сельскохозяйственных организаций.

The purpose of the scientific article. Is to consider the features of accounting for biological assets of organizations engaged in agricultural activities, to study their compliance with the requirements International Accounting Standarts (IAS) 41 and to study methods for their assessment. Methodology. A comparative analysis of the features in accounting for the valuation of plants and animals that are biological assets in accordance with the requirements of IAS 41 "Agriculture". Problems identified in some countries with compliance with the standard. In the course of the study, the effectiveness of the application of the fair value methodology was determined. Originality. The specifics of the scientific article are the features and procedure for applying standard 41 (IAS) "Agriculture" and determining the effectiveness of the fair value method in accounting for agricultural organizations. Findings. Compliance with the requirements of IAS 41 "Agriculture" affects the quality of the financial statements. The standard requires disclosures about the types, values and changes of biological assets in the income statement. If this requirement is met, an objective assessment will be given and general information on the financial condition and results of agricultural organizations will be available.

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The authors declare that there are no conflicts of interest present.