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International and national aspects of account of biological assets

Elena Koval   (PhD, Associate Professor, Vinnytsia National Agrarian University)

The Statute of FSA 41 “Agriculture” and it’s national analogues with weak theoretical ground in part of objects of account, their estimation and sphere of responsibility of modern conceptions of development of economy set in the article. The comparison of substantive provisions of FSA 41 “Agriculture” and NSA 30 “Biological assets” reflect not only their methodological identity but also showed the narrowing of the national standard number of significant provisions of the International Standard. In particular: opening of processes of the state support of agricultural production; approaches from the estimation of biological assets and agricultural produce. It is set that maintenance of these standards does not answer modern conception of determination of financial results of activity and directive of European Union and decisions of Government of Ukraine in part of control of the use of genetically modified biological assets in agricultural activity.

Keywords:international and national standards, biological assets, agriculture, economy.

 

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Citation link:
Elena K. International and national aspects of account of biological assets // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2014. -№01-02. -С. 51-54
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