Алгоритм оценки биологических активов по справедливой стоимости

Abstract

The article deals with the issues, related to the fair value of the biological assets. Biological assets are specific assets of agricultural organizations. They are living organisms, whose distinctive feature is the ability to biotransformation. All of these changes require careful consideration and reflection on the accounts. The question of transition to the fair value of biological assets remains actual, hence the need for significant adjustments of modern accounting is appeared. The developed principles and rules for assessing the biological assets at fair value involve the development of the algorithm for calculating the fair value of biological assets and the results of their biotransformation. The authors proposed an algorithm to calculate the fair value of biological assets and the results of their biotransformation, which involves the following steps: identification the biological assets as the object of accounting in accordance with their classification , specification of biological assets by type, by crop , by species and other distinctive features; to study an active market and collect the information on prices, to collect technical and economic information; the choice a methodology for assessing the biological assets; the calculation the deductible expenses, the fair value of biological assets in accordance with the adopted methodology. This method of determining the fair value will receive the most reliable estimate of the biological assets of which will continue to shape reliable information on the activities of the organization.