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The article deals with the issues of classification, assessment and accounting of agricultural products of crop and livestock production. The main features of production and the corresponding tasks of accounting for agricultural products are determined. Organizational and methodological recommendations for rationalizing the accounting of agricultural products during their initial recognition in accounting, after recognition and when writing off these products are proposed. The methods for determining the fair value of finished (marketable) agricultural products and biological production stocks (feed, seeds, by-products) are recommended for their reflection in accounting in accordance with paragraphs 19 and 34 of FSBU 5/2019 “Inventories”.
Alborov et al. (Fri,) studied this question.