Biological assets in accounting of socially responsible activities of agricultural enterprises

摘要

The scientific work describes the theoretical provisions and proposals for improving the process of information disclosure about biological assets in the account of socially responsible activities of agricultural enterprises. The need to develop organic production is described as an important area of socially responsible behavior of agricultural enterprises; the essence of biological assets as a specific object of accounting of socially responsible enterprise is revealed and the necessity of separate accounting of biological assets in accordance with the requirements of the Law of Ukraine "On basic principles and requirements for organic production, circulation and labeling of organic products" is substantiated; the classification of biological assets as a basis for their accounting by socially responsible enterprises is offered to be improved (it is proposed to introduce a feature "belonging to the type of agricultural production", which will identify biological assets used in organic production and biological assets used in inorganic production); the process of disclosure of information about biological assets in the financial statements is offered to be improved in accordance with the needs of socially responsible enterprises, their investors, buyers and other stakeholders in the development of the bioeconomy. The practical significance of the main results of the study lies in the possibility of their use in accounting for the social responsibility of agricultural enterprises. In particular, proposals for the classification of biological assets used in organic production are the basis for building a work plan of accounts, and therefore are the basis for the formation of the necessary information for the preparation of various types of reporting and management decisions.