BIOLOGICAL ASSETS ON THE PROFITABILITY OF THE AGRICULTIRAL ORGANIZATION
Keywords:Profitability, Challenges, Agricultural, Performance, Challenges, Biological.
In the present situation we understand that the economic features of the field demand a specialised treatment when the participation of the agricultural and agro-food business in GDP is important. The objective of this paper was to assess and analyse their effects on the financial position and performance of the entities in respect of the incompatibility with the recognition and evaluation criteria on agricultural production, biological assets and agricultural products imposed by application of these standards in agricultural food companies. Determine if fair assessment difficulties are national or agriculture-specific for the industry of biological assets. Determine how valuers' contributions and problems connect to the difficulties of the industry. Because biological assets are owned by farming organisations whose worth is not completely fair, and the number of interviews is limited to 24. The data gathered during the interviews reveal the individual's problems and assessment factors and exposure to bioasset assessments.