MAIN DIRECTIONS FOR IMPROVING THE ACCOUNTING OF BIOLOGICAL ASSETS IN FISHERY FARMS
Abstract
This article highlights the main directions for improving the accounting of biological assets in aquaculture enterprises. In particular, it addresses the issues of refining the accounting of production costs and calculating the cost of products in aquaculture in accordance with IAS 41.
Fields of Study & Subjects
Agricultural and Financial Auditing
Accounting Theory and Financial Reporting
Accounting and Financial Management
Publication details
- Journal / source
- Zenodo (CERN European Organization for Nuclear Research)
- Publication date
- 31 January 2026