Sytnik O. E.
DIFFICULTY OF INTERNATIONAL FINANCIAL REPORTING STANDARDS agricultural organizations
Federal State Budgetary Educational Institution of Higher Professional Education «Stavropol State Agrarian University», Stavropol, Zootekhnichesky 12, 355017
This article discusses the complexity of the application of IFRS in the agricultural organizations.
Keywords: accounting, agricultural organizations, IFRS,fair value, biological assets.