Problems with ingoing evaluation of perennial plants in consistence within the requirements of the international accounting standards 41 Agriculture
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Author: Georgieva, Elena
The perennial plants are durable biological assets by the meanings of the decree of the International accounting standards 41 Agriculture. For their evaluation is used current base, which occurs during their later ongoing evaluation. These differences lead to forming of profit or loss, which is directly biked in the financial result of the company for the period in which they have occurred. [BG].