Gnatyuk A. An estimation and accounting of non-current material assets in agricultural business

Object - non-current assets as accounting objects of investment activity of agricultural enterprises in Ukraine; аim - to study theoretical and ethodological provisions of valuation and accounting of fixed tangible assets and the development of applied recommendations for their implementation in enterprises Agribusiness; methods of logical analysis induction and deduction, heuristic method of peer review and test questions, a comparative analysis method, the method of systematic study of economic processes, economic-statistical methods of processing information; results consist in the ground of theoretical positions, conclusions which are contribution in development of organization of account and estimation of irreversible tangible assets of enterprise and process of perfection of him registration system on the modern stage; new approach - the procedure for evaluating the long-term biological assets livestock from complex analytical approaches that provides optimization information environment on the definition of fair value and effectiveness of long-term biological assets in business enterprise; main developed in the activities of the Office of Agricultural Development Teofipolske District Administration Khmelnytsk Region, a limited liability company "Saint", Agricultural Limited Liability "Field" and the learning process of Rivne Institute of Universities' Open International University of Human Development "Ukraine"; field - activity of agricultural industry enterprises.