Biologinio turto įkainojimo problemos

Direct Link:
Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Straipsnis / Article
Language:
Lietuvių kalba / Lithuanian
Title:
Biologinio turto įkainojimo problemos
Alternative Title:
Problems of biological assets evaluation
In the Journal:
Žemės ūkio mokslai [Agricultural sciences]. 2004, Nr. 3, p. 62-67
Keywords:
LT
Biologiniai pokyčiai; Biologinis turtas; Grynoji galimo realizavimo vertė; Savikaina; Tikroji vertė; Įkainojimas.
EN
Assets; Biological assets; Biological changes; Cost price; Evaluation; Fair value; Net realizable value.
Summary / Abstract:

LTStraipsnyje apibūdinta biologinio turto esmė ir biologinių pokyčių įtaka šio turto įvertinimui. Išanalizuotas biologinio turto įkainojimo metodų taikymas, atskleisti įvertinimo savikaina ir tikrąja verte, atėmus pardavimo vietos išlaidas, metodų privalumai ir trūkumai, nustatyta minėtų įkainojimo metodų įtaka įmonės veiklos rezultatui. [Iš leidinio]

ENThe paper describes the essence of biological assets and the influence of biological changes on the value of these assets Analysis of pricing of biological assets according to their cost price and fair value minus the estimated point of sale costs, an essential difference between these evaluation methods has been established When assets are priced by their fair value minus the estimated point of sale costs, the usefulness of this asset (i e the possibility to earn income m future) at the moment of its origin is evaluated, therefore gross profit and loss are recognized before the moment of sales When the fair value exceeds the cost price of manufacturing, the profit and the assets are overestimated m the financial statement, and this con predicts the principle of precaution, which provides for evaluation of assets by a lower value. [From the publication]

ISSN:
1392-0200; 2424-4120
Related Publications:
Permalink:
https://www.lituanistika.lt/content/47447
Updated:
2019-02-25 15:09:26
Metrics:
Views: 11    Downloads: 6
Export: