The agricultural production is acquired useful product from biological assets. As per the requirements of the International Accounting Standards 41 Agriculture, it is assessed [er fair value reduced with the expected selling costs. The aim of the current investigation is to indicate the incentives for valuation and the problems that arise for the accounting. The use of market agricultural production prices of the biological assets and agricultural production has a direct impact on determination of financial results of companies.
Formation of price differences in recognition of eagricultural production