Abstract
The article analyzes the current issues of accounting and evaluation of biological assets in agricultural organizations. Biological assets are a unique category that is subject to change due to the process of biotransformation and external factors, which makes their assessment a difficult task. In addition, the authors consider current approaches to the valuation of biological assets in Russia, including the use of historical value and fair value. The article also identifies the advantages and disadvantages of various assessment methods, provides practical examples based on data from the Ferma joint-stock company.
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