id: 38881
Назва: Biological assets of organic production in the system of accounting categories and concepts
Автори: Ishchenko Y., Mulyk T., Zharikova O.
Ключові слова: biological assets, organic production, biological transformations, land, valuation, accounting
Дата публікації: 2025-05-05 12:27:17
Останні зміни: 2025-05-05 12:27:17
Рік видання: 2025
Аннотація: The article is dedicated to the relevant issue of accounting for biological assets in the context of organic production. A critical analysis of existing theoretical approaches to the definition, recognition, and valuation of biological assets has been conducted. The research revealed the absence of a proper accounting system for organic production objects, particularly biological assets, both in Ukraine and in international accounting practice. The main issue lies in the inconsistency of terminology and the definitions of categories used for accounting, as well as their ambiguous interpretation in regulatory acts. The purpose of the article is to define key terms for the accounting of biological assets, taking into account the specifics of organic agricultural production. The object of the research is land and biological assets of organic production. The subject of the research is the theoretical, methodological, and practical aspects of accounting for biological assets in organic production. The following main methodological approaches were used in the study: theoretical analysis (for systematization of literary and regulatory sources), comparative analysis (for identifying discrepancies and comparing methodologies), systems approach (for identifying biological assets in the accounting system), and generalization method (for forming conclusions and defining terminology). The state and trends of organic production development worldwide, in Europe, and in Ukraine have been analyzed. It has been established that the positive impact of organic production on the ecosystem is not taken into account by traditional accounting methods. The foundation of the agroecosystem is agricultural land, which is a strategic resource for Ukraine and an indispensable tool for agricultural producers. The specific characteristics of this asset include biological processes and transformations that occur with it and affect its fertility, as well as the absence of a defined useful life and depreciation. Agricultural land is an element of natural capital capable of biological assimilation. The article justifies the need to integrate agricultural land into the category of biological assets. This approach will facilitate the development of a comprehensive methodology for assessing this type of asset, considering both economic and environmental aspects, including its positive impact on the agroecosystem and the environment. Key research findings: To ensure a unified approach to accounting in organic production, the necessity of developing a separate accounting standard has been substantiated. An author`s definition of the category "biological assets of organic production" has been proposed, which takes into account both economic and environmental aspects. Criteria for recognizing biological assets of organic production in accounting have been determined.
URI: http://www.vsau.vin.ua/repository/getfile.php/38881.pdf
Тип виданя: Статті Web of Science
Видавництво: Baltic Journal of Economic Studies. 2025. Vol. 11, Issue 1. P. 247-255. DOI: https://doi.org/10.30525/2256-0742/2025-11-1-247-255
Розташовується в колекціях :
Ким внесений: Адміністратор
Файл : 38881.pdf Розмір : 800603 байт Формат : Adobe PDF Доступ : Загально доступний
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