The article is devoted to generalization of experience in valuation of long-term biological assets of plant-growing and animal-breeding, and preparation of suggestions concerning improvement of accounting in this field. Recommendations concerning accounting of such assets are given based on the...

В статье рассмотрены и классифицированы проблемы подготовки качественной информации для принятия экономических решений. Представлены исследования по оценке...

This paper defines first profitability and its measurement. Net operating return on assets is shown to be the only kind of profitability that can be derived from business accounting data - adequately reprocessed - and provide relevant economic information. This requires to estimate the length of...

Despite the massive scale of the voucher privatization, there still remains a substantial number of companies where the state has been involved. The residual state property is quantified from the point of ownership and ownership rights that enable control over the assets of privatized...