Унификация экономической сущности понятия «производственный процесс в пчеловодстве» в соответствии с требованиями международных стандартов бухгалтерского учета

摘要

UNIFICATION OF ECONOMIC ESSENCE OF THE CONCEPT “PRODUCTION IN BEEKEEPING” WITH REQUIREMENTS OF THE INTERNATIONAL STANDARDS OF ACCOUNTINGY. AFANASEVAThe article deals with the economic essence of a definition “production” from a technological position and as the category with the cost characteristic is investigated. Elements of basic model of production – production resources, the technology, a product, are adapted for a conceptual framework of the international standards taking into account specific features of branch of beekeeping. Author’s definition of the concept “production in beekeeping” which is unified according to requirements of IFRS 41 “Agriculture” and IFRS 2 “Share-based payment” is offered. Innovations in the Belarus legislation and accounting practice of the farms of beekeeping, for making the reporting the competent financial statements which necessary for an exit of production of beekeeping to the world markets are recommended. Е.Ю. АФАНАСЬЕВА(Белорусский государственный экономический университет, Минск)