Alborov R.A.Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation udtipb@yandex.ru ORCID id: отсутствует SPIN-код: отсутствует
Kontsevaya S.M.Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation kafedra.byfa@yandex.ru ORCID id: отсутствует SPIN-код: отсутствует
Kozmenkova S.V.National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation skozmenkova@yandex.ru ORCID id: отсутствует SPIN-код: отсутствует
Subject This article discusses the development of accounting and evaluation of biological and land assets in agriculture. Objectives The article aims to justify the conceptual provisions of accounting and evaluation of biological and land assets in agriculture and develop recommendations for their proper accounting. Methods For the study, we used the methods of analysis, comparison, classification, and the analog approach. Results The article defines the conceptual provisions of the development of biological and land assets accounting and provides certain practical recommendations for the methodology and organization of this accounting. The article also offers methods of their evaluation as a basis for calculating fair value. Conclusions and Relevance Biological and land assets in agriculture are special means of production taking into account their essence, content, specific natural and material form, and the way of use in agricultural activities. The specifics of these assets cause many problems of their accounting on the basis of the draft Federal standards Property, Plant and Equipment and Inventories. The results of the study can be used in the theory and practice of financial accounting.
Ключевые слова: land assets, biological assets, accounting, valuation, agriculture
Список литературы:
Alborov R.A., Kontsevaya S.M. [Development of the methodology for assessing and accounting for biological assets in accordance with IFRS 41 Agriculture]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2012, no. 2, pp. 2–12. URL: Link (In Russ.)
Kontsevoi G.R. [Improving the methods for assessing and management accounting the material and biological costs in agriculture]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 2015, no. 1, pp. 26–29. (In Russ.)
Kontsevaya S.M., Dzhikiya M.K. [Accounting for biological assets and financial results from their bio-transformation]. Bukhgalterskii uchet v sel'skom khozyaistve = Journal of Accounting in Agriculture, 2018, no. 8, pp. 39–47. (In Russ.)
Bodrikova S.V., Mosunova E.L., Zakharova E.V. [Complex assessment of efficiency of strategy in the control system of biological assets and results of their biotransformation]. Vestnik Izhevskoi gosudarstvennoi sel'skokhozyaistvennoi akademii = Bulletin of Izhevsk State Agricultural Academy, 2013, no. 3 (36), pp. 43–46. URL: Link (In Russ.)
Dyatlova A.F., Vas'kin F.I. [Operating and investment biological assets: Composition and valuation (status, problems and solutions)]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, no. 26, pp. 13–22. URL: Link (In Russ.)
Klychova G.S., Zakirova A.R., Klychova A.S., Sitdikova L.F. [Methodological approaches to accounting of biological assets in the cultivation of plants]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, no. 23, pp. 14–26. URL: Link (In Russ.)
Nurkasheva N.S., Aidynov Z.P., Zharylkasinova M.Zh. [Accounting for biological assets at agricultural enterprises]. Problemy agrorynka, 2019, no. 1, pp. 105–111. (In Russ.)
Khusainova A.S. [Accounting of biological assets and agricultural products according to international financial reporting standards]. Vestnik Altaiskogo gosudarstvennogo agrarnogo universiteta = Bulletin of Altai State Agricultural University, 2013, no. 3 (101), pp. 110–116. URL: Link (In Russ.)
Shlyapnikova E.A., Vladimirova A.V. [Adaptation of biological assets accounting for agricultural activities management]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 11, pp. 32–42. URL: Link (In Russ.)
Alborov R.A., Kontsevoi G.R., Kontsevaya S.R. [Adaptation of accounting to the requirements of management information system in the agricultural sector]. Vestnik IPB (Vestnik professional'nykh bukhgalterov) = Bulletin for Professional Accountants, 2018, no. 4, pp. 8–16. (In Russ.) URL: Link
Kozmenkova S.V. [The role of accounting in land market management]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 2003, no. 11, pp. 36–39. (In Russ.)
Kozmenkova S.V., Kovanov S.I. [Agricultural land as an accounting item: A historical analysis and contemporary issues]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, no. 29, pp. 50–60. URL: Link (In Russ.)
Berezinets O.N. [The basic approaches to the definitions of the ground notion as an object of economic relations]. Вісник СевНТУ, 2012, no. 130, pp. 22–29. URL: Link (In Russ.)
Vegera S.G. [Land-fixed capital as an accounting object: composition and classification of land improvements]. Vestnik Polotskogo gosudarstvennogo universiteta. Seriya D: ekonomicheskie i yuridicheskie nauki = Vestnik of Polotsk State University. Part D. Economic and Law Sciences, 2008, no. 10, pp. 100–106. (In Russ.)
Vegera S.G. [Accounting for natural resources in the context of the principles of the green economy]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2013, no. 3(15), pp. 80–84. (In Russ.)
Dauzova A.M. [Land as an accounting object]. Statistika, uchet i audit, 2014, vol. 1, no. 52, pp. 71–76. (In Russ.)
Dusaeva E.M., Fedorova O.V. [Criteria and a methodology for assessing land assets in agriculture]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2011, no. 34, pp. 16–21. URL: Link (In Russ.)
Klychova G.S., Zakirova A.R., Klychova A.S. [Agricultural land management accounting and internal reporting on their use]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Bulletin of Kazan State Agrarian University, 2013, vol. 8, no. 4, pp. 15–21. URL: Link (In Russ.)
Khoruzhii L.I., Khusainova A.S. [Improving accounting of land assets]. Bukhgalterskii uchet v sel'skom khozyaistve = Journal of Accounting in Agriculture, 2013, no. 3, pp. 7–12. (In Russ.)
Lapteva E.A., Navdaeva S.N. [Rational land use as a factor of agricultural production development]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 2018, no. 10, pp. 69–73. (In Russ.)
Makht V.A., Rudi V.A., Osintseva N.V. Uchet i otsenka sel'skokhozyaistvennykh zemel' po kachestvu i vidam ispol'zovaniya: monografiya [Accounting and assessment of agricultural land by quality and use: a monograph]. Omsk, Izdatel'skii tsentr KAN Publ., 2018, 72 p.
Panin E.V. [Cadastre registry and agricultural land transactions in the Voronezh region at the present stage of development of real estate cadastre]. Vestnik Voronezhskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Voronezh State Agricultural University, 2010, no. 1(24), pp. 95–98. URL: Link (In Russ.)
