IMPROVEMENT OF ACCOUNTING OF ASSETS ACCORDING TO INTERNATIONAL STANDARDS

Abstract

This in the article financial of the report conceptual of the foundations new to the editor basically agricultural enterprises accounting in the balance sheet proposals on the composition of assets have been developed. In the balance sheet detailing of fixed assets by types (classes), investment properties, such as substances input offer done In the article, the account of assets in agriculture organizational and methodological aspects are highlighted. Account of assets in agriculture organization according to conclusions formed and suggestions developed.