O ATIVO BIOLÓGICO COMO RECURSO CONTÁBIL

Abstract

This article will discuss biological assets from an accounting perspective, which comprise the resources of agribusiness companies made up of live animals and plants. This work aimed to demonstrate the accounting of biological assets of companies in the agricultural and livestock sector. The methodology used in the development of this work was bibliographical research, based on books, magazines and texts indexed on the internet. The work is relevant in terms of gathering knowledge about the accounting of biological assets, based on the convergence of international standards. The results show a research on accounting concepts and the agribusiness sector, as well as information on the convergence norms of accounting entries. It also highlights the bookkeeping of the biological assets of agricultural and livestock products. Concluding that accounting convergence is a cross-border form of agribusiness companies, building a common accounting structure among all countries