ACCOUNTING OF GENETICALLY MODIFIED BIOLOGICAL ASSETS
KOVAL Olena Candidate of Economic Sciences, Associate Professor of the Department of Accounting, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Sonyachna Str., e-mail: firstname.lastname@example.org).
The article analyzes the current state of production of biological assets of GMOs in Ukraine and abroad. The issues of accounting and information provision of management, state and public control over the biological assets of genetically modified forms are considered. The methodology of construction of separate accounting of genetically modified biological assets (HMBA) and the operations of their transformation is developed, ways to improve the P (S) 30 “Biological Assets” and IAS 41 “Agriculture”, which determine the role of agricultural activities in social, natural and environmental factors of human development. It is indicated that it is necessary to create an appropriate coordinating body of state power, which will allow to coordinate activities of certain agencies whose duties will include issues of circulation of genetically modified organisms with the participation of public.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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