УДОСКОНАЛЕННЯ МЕТОДОЛОГІЇ ОБЛІКУ ЗАПАСІВ ТА ОСНОВНИХ ЗАСОБІВ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ

Olha Maletska

doi:10.30890/2567-5273.2025-39-03-056

IMPROVING THE METHODOLOGY OF ACCOUNTING FOR INVENTORIES AND FIXED ASSETS OF AGRICULTURAL ENTERPRISES

Authors

Olha Maletska Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv . https://orcid.org/0000-0002-0004-7605

DOI:

https://doi.org/10.30890/2567-5273.2025-39-03-056

Keywords:

inventory accounting, fixed assets, valuation, revaluation, financial reporting, accounting methodology, agricultural enterprise, national standards, automation, asset management

Abstract

The article examines current issues in the methodology of accounting for inventories and fixed assets in agricultural enterprises. Particular attention is given to the evaluation, recognition, and revaluation of fixed assets, as well as the classification

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Published

2025-06-30

How to Cite

Малецька, О. (2025). IMPROVING THE METHODOLOGY OF ACCOUNTING FOR INVENTORIES AND FIXED ASSETS OF AGRICULTURAL ENTERPRISES. Modern Engineering and Innovative Technologies, 3(39-03), 119–126. https://doi.org/10.30890/2567-5273.2025-39-03-056