ACCOUNTING FOR OPERATIONS RELATING TO FREE RECEIPT OF TANGIBLE AND INTANGIBLE NON-CURRENT ASSETS AT THE AGRICULTURAL ENTERPRISES

Authors

DOI:

https://doi.org/10.18372/2786-5487.1.16607

Keywords:

accounting, gratuitous receipt, tangible non-current assets, intangible non-current actions, agribusiness

Abstract

The issue of legislative regulation of accounting for gratuitously received tangible and intangible non-current assets is considered and the method of their accounting reflection is proposed, which corresponds to the essence of economic processes at agribusiness enterprises.

Published

2022-06-26

How to Cite

Biriuk О. Г., & Kotsupatryi М. М. (2022). ACCOUNTING FOR OPERATIONS RELATING TO FREE RECEIPT OF TANGIBLE AND INTANGIBLE NON-CURRENT ASSETS AT THE AGRICULTURAL ENTERPRISES. Actual Problems in the System of Education: General Secondary Education Institution – Pre-University Training – Higher Education Institution, 1(2), 281–287. https://doi.org/10.18372/2786-5487.1.16607

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