Issue №: 2 (68)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
JUSTIFICATION OF THE BASIC THEORETICAL DEFINITIONS OF THE ACCOUNTING OF BIOLOGICAL ASSETS OF ORGANIC PRODUCTION
ISHCHENKO Yana – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: jana_2006@ukr.net).
PODOLIANCHUK Olena – Candidate of Economic Sciences, Associate Professor, Head of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: podolianchuk_l@i.ua).
SERHIEIEV Yaroslav – Postgraduate Student of the First Year of Study of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: Eco.que.teran@gmail.com).
It was determined that there is currently no systematic accounting of objects of organic production, particularly biological assets, in Ukrainian and in international accounting practice. The conducted research revealed the inconsistency of the terms and categories related to the accounting of biological assets of organic production of the natural and economic essence of this type of property and discrepancies and ambiguity in the interpretation of terminology in regulatory legal acts.
The peculiarities of agricultural lands as the main component of the agroecosystem are considered; as property that does not have a period of use and which, unlike other fixed assets, does not wear out; as a specific asset in which biological processes and transformations occur, on which its fertility depends; as parts of natural capital capable of biological assimilation. The expediency of classifying agricultural lands as biological assets is substantiated, which will make it possible to develop the methodology for evaluating this type of property and other biological assets, taking into account their positive impact on the agroecosystem and the natural environment as a whole.
The need to standardize the accounting of organic production and the formation and approval of a separate accounting standard "Organic production" has been established, where, in particular, the definition of the main terms, the procedure for recognizing biological assets of organic production, and the development of a methodology for their assessment and accounting should be formed.
A proper definition of biological assets of organic production is proposed as a set of biological elements of the agroecosystem (land, plants, animals), which are controlled by the operator of organic production and in the process of biological transformations are capable of producing finished agricultural products and/or additional biological assets that meet the principles and requirements of organic production.
Criteria for recognition of biological assets of organic production have been determined, including: implementation of control over them by the operator of organic production; biological transformations taking place with them meet the requirements of the legislation in the field of organic production; management of biological transformations by the economic entity; the probability of receiving economic and other benefits associated with their use in the future; the possibility of their reliable assessment.
1. Kaletnik, G.M., & Lutkovska, S.M. (2022). Ekolohichna modernizatsiia ta orhanichne vyrobnytstvo v systemi ekolohichnoi bezpeky [Ecological modernization and organic production in the system of environmental security]. Vinnytsia: VNΑU [in Ukrainian].
2. Honcharuk, I.V., Kovalchuk, S.Ya., Tsytsiura, Ya.H., & Lutkovska, S.M. (2020). Dynamichni protsesy rozvytku orhanichnoho vyrobnytstva v Ukraini [Dynamic processes of development of organic production in Ukraine]. Vinnytsia: TOV «TVORY» [in Ukrainian].
3. Zhuk, V.M., & Bezdushna, Yu.S. (2019). Kapitalizatsiia natsionalnoho bahatstva Ukrainy: zemli silskohospodarskoho pryznachenni [Capitalization of Ukraine's national wealth: agricultural land]. Kyiv: TsP «Komprynt» [in Ukrainian].
4. Kireitsev, H.H. (2015). Neobkhidnist onovlennia teorii obliku: vyklyk chasu [The need to update accounting theory: the challenge of time]. ІХ Mizhnarodna naukovo-praktychna konferentsiia «Rozvytok bukhhalterskoho obliku: teoriia, profesiia, mizhpredmetni zviazky» – IX International Scientific and Practical Conference «Development of accounting: theory, profession, interdisciplinary connections». (pp. 13-15). Kyiv: NNTs «IAE» [in Ukrainian].
5. Maliuha, N.M., & Zamula, I.V. (2010). Pryrodnyi kapital: identyfikatsiia ta bukhhalterskyi vymir [Natural capital: identification and accounting measurement]. Visnyk ekonomichnoi nauky Ukrainy – Herald of economic science of Ukraine, 1, 66-71 [in Ukrainian].
6. European project GrapeBreed4IPM has started. fibl.org. Retrieved from: https://www.fibl.org/en/info-centre/news/european-project-grapebreed4ipm-has-started [in English].
7. In 2022, more than 10 percent of the European Unions farmland was organic. fibl.org. Retrieved from: https://www.fibl.org/en/info-centre/news/2022-more-than-10-percent-eu-farmland-organic [in English].
8. Organic in Europe. organicseurope.bio. Retrieved from: https://www.organicseurope.bio/about-us/organic-in-europe/ [in English].
9. The World of Organic Agriculture Statistics and Emerging Trends 2024. organic-world.net. Retrieved from: http://www.organic-world.net/yearbook/yearbook-2024.html [in English].
10. Orhanik v Ukraini [Organic in Ukraine]. organic.com.ua. Retrieved from: https://organic.com.ua/organic-v-ukraini/ [in Ukrainian].
11. Natsionalne polozhennia (standart) bukhhalterskoho obliku 30 «Biolohichni aktyvy»: Nakaz Ministerstva finansiv Ukrainy № 790 [National regulation (standard) of accounting 30 «Biological assets»: Order of the Ministry of Finance of Ukraine № 790]. (2005, November 18). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/z1456-05#Text [in Ukrainian].
12. Mizhnarodnyi standart bukhhalterskoho obliku 41 «Silske hospodarstvo» [International accounting standard 41 «Agriculture»]. mof.gov.ua. Retrieved from: https://mof.gov.ua/storage/files/IAS-41_ukr_2016.pdf [in Ukrainian].
13. Natsionalne polozhennia (standart) bukhhalterskoho obliku 1 «Zahalni vymohy do finansovoi zvitnosti»: Nakaz Ministerstva finansiv Ukrainy № 73 [National regulation (standard) of accounting 1 «General requirements for financial reporting»: Order of the Ministry of Finance of Ukraine № 73]. (2013, February 7). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0336-13#Text [in Ukrainian].
14. Mizhnarodnyi standart bukhhalterskoho obliku 38 «Nematerialni aktyvy» [International accounting standard 38 «Intangible assets»]. zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/929_ 050#Text [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
