12. Investigation on the Structure of Agricultural Production According to IAS 41 Agriculture

Agricultural production is an economic result from the exploitation of the biological assets and its accounting is realized in accordance with the requirements of the International Accounting Standard 41 Agriculture. The strict definition of the agricultural production structure is an issue of great importance for the organization of the accounting in the enterprises in this sector. The application of a current base for evaluation is a prerequisite for the formation of price differences in the initial recognition of the agricultural production.