Fruit growing
and viticulture of South Russia

Annotation

The article deals with the issues of improving the asset accounting system in agricultural organizations. It is proved that the distinguishing of biological assets from fixed ones has well-established prerequisites. There is substantiated the necessity of identifying the essence and the wording of the concept characterizing this asset category. This should be done for proper accounting and economic analysis in agricultural organizations of the Russian Federation. There are presented a review of the different scientists� views on the "biological assets" concept definition, the existing criteria for biological assets classification. The authors� definition of the biological assets is proposed, the classification criteria system is expanded. The criterion recommended by the authors is a sign of the biological nature of the organisms. This means such features of life, which determine the life cycle, the interaction with the environment, organisms nutrition and reproduction special features. In particular, authors proved that organisms different in purpose and results of their use, in their ability for self-production, in life support costs, cannot be attributed to one group of assets. Differences in reproduction and abundance cause the differences in productivity, use value and, consequently, the nature of the book value change. It becomes obvious that the assets of different groups cannot be considered comparable from the point of view of analytic information. It becomes obvious that the assets of different groups cannot be considered comparable in terms of analytic information. This confirms the need for their classification by the proposed criterion. The need to isolate biological assets as such into a large category becomes even more obvious. The economic use of this category of assets has features characteristic of living organisms. Even more obvious is the need to distinguish biological assets as such into a separate large category because the characteristic features of living organisms determine their economic use. Besides, correct classification taking into account the biological essence of various organisms will make agricultural organizations to improve its analytical capabilities when evaluating the efficiency of various types of biological assets reproduction.