The economic essence of the concept "Manufacturing process in beekeeping" according to the requirements of international accounting standards

Анотація

The paper examines the economic essence of the concept of "production process" from the standpoint of the category as a value characteristic. The elements of the basic model of the production process - production resources, technological environment, product - were adapted to the conceptual apparatus of international standards, taking into account the specific features of the beekeeping industry. The definition of the concept of "production process in beekeeping" is proposed in accordance with the requirements of IAS 41 "Agriculture" and IAS 2 "Inventories". It has been established that bee colonies meet the mandatory conditions stipulated by IAS for recognizing assets as biological, therefore, in order to unify the concept of the production process of beekeeping with the requirements of international accounting practice, bee colonies should be considered as a biological asset, which will allow the evaluation of bee colonies and form information adapted to international standards in current accounting and accounting. However, according to IAS 41 "Agriculture", which relate to the agricultural stage of the beekeeping production process, "the output obtained from the biological assets of the enterprise should be valued at fair value less costs to sell, which are determined at the time of receipt products", and not at its actual cost price, which is not used in international accounting practice. It is recommended to supplement the accounting of beekeeping products in farms that prepare financial statements.

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