FEATURES OF THE APPLICATION OF THE INTERNATIONAL FINANCIAL REPORTING STANDARD (IAS) 38 "INTANGIBLE ASSETS" IN AGRICULTURAL ORGANIZATIONS
DOI:
https://doi.org/10.30888/2415-7538.2018-11-03-044Keywords:
intangible assets, international financial reporting standards, agricultural organizations.Abstract
Some problems of the application of IAS 38 Intangible Assets in relation to such specific accounting objects of agricultural organizations as breeding achievements were considered. The considered type of assets meets all the criteria for the recognition oMetrics
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