Popko Y. Valuation of Agricultural Produce and Biological Assets in Accounting

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0413U005652

Thesis Registration Form

0413U005652.pdf

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

09-10-2013

Specialized Academic Board

Д 26.350.02

National Scientific Centre "Institute of Agrarian Economics"

Essay

The paper covers the development of theoretical base and cost estimation methodology in accounting system, provides practical recommendations on improving biological assets and agricultural produce valuation in accounting of agribusinesses in Ukraine. Aggregated chronology of valuation development in accounting system has been arranged, approaches to its application have been classified; impact of cost theory on building of cost estimation methodology in accounting has been defined. Proposals on improving documentation of biological assets and agricultural produce valuation at fair value have been developed; cost estimation model of such specific agribusiness assets has been built. Theoretical justification has been made of valuation methodology development based on the principles of institutional theory and the law of unity and struggle of opposites.

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Files

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dis.doc

dis.doc

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