Evaluation of biological assets of dairy cattle at fair value

Sigidov, Yuriy; Korovina, M.A.

doi:10.12737/8954

Cited by 2 publications

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“…It is necessary to economize expensive feed, especially milk. The combination of the biological features of the individual development of the animal with the possibility of using modern compound feeds for calves makes it possible to significantly increase the economic efficiency of raising replacement heifers (Sidorova, 2015;Sigidov and Korovina, 2015).…”

Section: Discussionmentioning

confidence: 99%

Influence of Various Schemes of Feeding Calves with Whole Milk on their Growth Indicators and Physiological State

Akhazhanov,

Bekseitov,

Uakhitov

et al. 2023

American Journal of Animal and Veterinary Sciences

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In dairy farming, special requirements are imposed on the feeding of replacement young animals. The period when young animals receive colostrum and milk is considered important for raising viable and productive animals. During this time, a large amount of whole milk is consumed by calves. In this connection, the purpose of our study was to compare the effect of various schemes of feeding calves with whole milk on their growth indicators and physiological state. The study was conducted in the Pobeda Limited Liability Partnership (Pavlodar region, Republic of Kazakhstan). The objects of the study were heifers of the Simmental breed. During the experiment, the authors evaluated the effect of the commercial (375 L) and reduced (345 and 285 L) whole milk feeding schemes on the subsequent growth and development of calves. In just 150 days of the experimental period, the highest average weight, as well as the largest absolute and average daily gains were noted in animals that received the least amount of milk according to the feeding scheme, which became possible due to the early and more intensive consumption of compound feed by calves of these groups. In total, in the group that received 375 L of milk, each calf received 160.97 kg of starter compound feed, in the group with 345 L of milk 176.45 kg of compound feed, and the group with 285 L of milk 215 kg of compound feed. Thus, with the same nutritional value of the diets, a decrease in the amount of whole milk fed to the calves of the experimental groups led to an increase in their consumption of compound feed, which, against the background of a normal physiological state and the absence of significant differences in the growth dynamics of experimental animals, makes it economically feasible to approach the use of such expensive feed as whole milk.

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Section: Discussionmentioning

confidence: 99%

Influence of Various Schemes of Feeding Calves with Whole Milk on their Growth Indicators and Physiological State

Akhazhanov,

Bekseitov,

Uakhitov

et al. 2023

American Journal of Animal and Veterinary Sciences

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Assessing the state and need for standardization of accounting for biological assets and results of their biotransformation

ALBOROV,

KOZMENKOVA,

ALBOROV

et al. 2024

EATP

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Subject. The article addresses the need to standardize the requirements (rules) of organization and accounting for biological assets and harvested (derived) agricultural products. Objectives. We focus on developing a draft standard for accounting for biological assets and agricultural products, exploring the regulations and specifics of the practice of valuation, accounting for biological assets and agricultural products, underpinning the sections and provisions of draft standard "Biological Assets and Agricultural Products". Methods. The study employs general scientific and special methods, like analysis, synthesis, modeling, abstraction, systematization, and generalization of obtained outcomes. Results. Based on the results of the study, we developed a draft standard "Biological Assets and Agricultural Products". The findings can be applied by the regulator in the field of accounting, as well as by economic entities for proper organization of accounting for biological assets and agricultural products at fair value. Conclusions. To ensure the reliability of accounting data and accounting (financial) statements, the proposed draft standard "Biological Assets and Agricultural Products" should be critically reviewed, comments and recommendations should be made to improve the draft standard for its further promotion.

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Evaluation of biological assets of dairy cattle at fair value

Cited by 2 publications

References 0 publications

Influence of Various Schemes of Feeding Calves with Whole Milk on their Growth Indicators and Physiological State

Influence of Various Schemes of Feeding Calves with Whole Milk on their Growth Indicators and Physiological State

Assessing the state and need for standardization of accounting for biological assets and results of their biotransformation

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