Biological assets and agricultural products: a comparative study of scientific production

This study was to conduct a comparative analysis of scientific literature on biological assets and agricultural products published in national and international journals between the years 2012 and 2015, with Souza et al. (2013) for the period 2006 to 2011. We used the descriptive and bibliographic research with quantitative and qualitative approach, thus covering the features and content of scientific articles analyzed. The results revealed that 64 articles address the issue of biological assets and agricultural product, published in national and international journals. In general it was observed that there was a significant growth of scientific literature on biological assets and agricultural products from the year 2012. It was evident also that Brazil stands out both in the number of publications and number of researchers working with this theme. At the national level, the periodic Custos e @gronegocios online excelled in number of publications on the subject and internationally stood out periodic Proceeding - Social and Behavioral Sciences. It was observed that the application of the standard, the measurement at fair value, relevance, dissemination of information and the impact on accounting practices are central to the study of biological assets and agricultural products.