Про старые позиции сказать ничего не могу. Закон о годовых отчетах у нас вообще весь дырявый. Но дл

Attention! You are currently viewing the forum in a limited mode - login (top of the page) or sign up to access the full forum facilities (topics / replies Creating access lists "selected", "Topics", "unread"). Accounting issues. Record keeping Biological assets vs Labour and productive animals on the list of topics
Biological assets vs. working and productive animals Hello! In the past, when there was "old regime", fed animals, etc., things were included in the balance sheet caption "Operating and productive animals." But for some time of the year reporting law has defined the term "biological assets", the balance sheet (Article 10) has been introduced in a separate section "Biological assets". However, while 10 of the stock is maintained in position "Work sonic menu and productive animals." Judging by the biological asset definitions in this Act, all food-producing animals should be considered as biological assets. Therefore, I am bemused that Article 10 has remained inventory item "Work and productive animals." Is anyone able to tell you more about this situation? Does the company may use both items - "Biological assets" and "Work and productive animals"? Is there an option sonic menu or what is the criteria by which it is determined the item is included in the asset? In my case, the company plans to start fish farming. Previously, the company is not engaged in the cultivation of fish or other animals. Therefore, no one has experience in accounting matters related to biological assets, etc.. According to the definition sonic menu of a biological asset's annual report to the Law fattening fish should be considered as biological sonic menu assets. According to 10.pantubioloģiskos assets on the balance sheet should be included in long-term investment. In the case of the fish fattening period is over 12 months, it would be logical. But part of the fattening period, shall be less than 12 months. It would therefore be logical to include these fish in a long-term sonic menu investment. Ideologically it would be appropriate to include working capital (current assets) section. But then the only suitable item meets "Work and productive animals." Judging by the Annual Accounts Act, it is not intended that item biological assets could also be inserted in the "Current assets". Thank you in advance for the help and information.
Про старые позиции сказать ничего не могу. Закон о годовых отчетах у нас вообще весь дырявый. Но для биологических активов возможны такие же критерии оценки, как и для основных средств и оборотных средств. Главное их отличие в том, что оборотное средство предполагается использовать в течение одного технологического цикла (который может быть и больше sonic menu года), а основное средство - в течение нескольких производственных циклов. Если рыба у вас откармливается sonic menu исключительно для последующего забоя и продажи в виде продукта питания, она будет оборотным средством. Если рыба разводится для регулярного получения от нее плодов - потомства, она будет основным средством, биологическим активом. Что для вас важнее, по той статье и классифицируйте. sonic menu Хотя по старой классификации биологические активы и рабочие и продуктивные животные - это одно и то же. Рабочих и продуктивных животных тоже не предполагается использовать на мясо. По этому признаку они скорее долгосрочные активы.
Thank you, Maija! In my case, is that the fish is planned to be fattened and then sell them for human consumption or for processing into preserves. It is intended for fattening from babies to "harvesting". Not intended for fish reproduction, or the like. Thus, everything is a cycle. Part of the fish, it will be less than 12 months, but the longer part. I understand that after the economic sonic menu substance of the fattening fish should be regarded as current assets or current assets. But then the question arises as to where exactly the balance sheet as they include. sonic menu Annual review of biological assets provided sonic menu by the law's definition is that fattening fish are biologically active. SGS also 41.standartsnosaka that fattening fish should be regarded as a biological asset. Therefore, I find it hard to understand where items of current assets to be included in the fattening of fish if we want to be included in current assets, rather than long-term investments. Unfortunately, the review of the law given the balance of the scheme (Article 10) biological assets are included solely for the purpose sonic menu of long-term investments section.
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