BIOLOGICAL ASSETS CALCULATION DUE TO THE FAIR COST AT THE BOOK KEEPING ACCOUNTS
Categorization biological asset is given in article in accordance with purpose of their shaping (as the main factor defining order of the estimation and account). The considered account biological asset upon their equitable cost on example of the pig branches. With provision for accessories of the biological asset to that or other chosen class, is specified order of the reflection corresponding to economic operation on count of the accounting.