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Account of biological expenses for agricultural production

Ostaev G.Y. PhD in Economics, Associate Professor of department "Accounting, Finance and Audit", the Izhevsk State Agricultural Academy ( udtipb@yandex.ru )

Alborov A.A. Graduate Student, Associate Professor of department "Accounting, Finance and Audit", the Izhevsk State Agricultural Academy ( udtipb@yandex.ru )

Kontsevoy G.R. Student of Economic faculty, the Izhevsk State Agricultural Academy ( udtipb@yandex.ru )

Journal: International accounting, #29, 2012

In the article the questions of an assessment and the organization of account of biological expenses in valued at fair value on the production of agricultural products for the calculation of the objective indicators of cost and process control are considered.


Development of methods for estimating and accounting of biological assets in accordance with IAS 41 «Agriculture»

Alborov R.A. Doctor of Economics, professor, head of department “Accounting, Finance and Audit”,Izhevsk State Agricultural Academy ( udtipb@yandex.ru )

Konsevaya S.M. PhD of Agricultural Sciences, professor of department “Accounting, Finance and Audit”, Izhevsk State Agricultural Academy ( udtipb@yandex.ru )

Journal: International accounting, #2, 2012

The questions of the necessity and appropriateness of the provisions of IAS 41 in the national accounting of agricultural organizations are considered in the article. The methods of determining fair value and accounting for biological assets and agricultural produce for many purposes: the forming of report on profit and loss from agricultural activities, balance sheet and information for managing biological resources.


Integrated reporting in agriculture: A structure and the problems of implementation

Alborov R.A. Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation ( udtipb@yandex.ru )

Kontsevaya S.M. Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation ( kafedra.byfa@yandex.ru )

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

Journal: International accounting, #4, 2018

Subject This article discusses the issues of improving the structure and content of special-purpose financial statements of agricultural enterprises and the idea of implementing integrated reporting at such enterprises.
Objectives The article aims to investigate the structure and content of integrated reporting, and the feasibility to complete it by agricultural organizations.
Methods For the study, we used the methods of comparative analysis, classification, induction, and deduction.
Results The article presents certain results of comparison of the special-purpose financial statements of agricultural enterprises and the elements of integrated reporting. We propose to supplement the structure of integrated reporting for agricultural organizations with new forms on the basis of information on certain types of capital.
Conclusions and Relevance We come to a conclusion that integrated reporting can be not only a kind of corporate reporting, but also individual reporting of enterprises of the industry such as agriculture. Social indicators are the most important ones in rural areas. The main objective of agricultural organizations is to achieve and maintain good performance. The results obtained can be used in the theory and practice of accounting and reporting of agricultural enterprises.


Problems of developing the methodology and techniques of audit

Alborov R.A. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( kafedra.byfa@yandex.ru )

Kontsevaya S.M. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( kafedra.byfa@yandex.ru )

Kozmenkovа S.V. Nizhny Novgorod State Agricultural Academy, Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

Journal: International accounting, #36, 2015

Subject The Russian system of independent auditing still has problematic issues related to the audit theory and methodology, including the definition of audit substance, auditee, principles and functions. There is a need to substantiate the methodology of audit development by clarifying its requirements, postulates and elements of the system.
     Objectives The study aims to justify theoretical provisions and define recommendations to develop the methodology, methods and techniques of auditing.
     Methods The methodological framework includes scientific works of domestic and foreign experts in auditing. We employed modeling, abstraction, systematization, generalization of theoretical aspects and practical recommendations on audit development.
     Results We have formulated the essence of auditing, its subject and objects, principles, requirements and methodological basis of audit development as an organized system. The paper also specifies principles of practical implementation, the scope and application of findings. The results of the study may be applied for the development of theory, methodology and practice of audit, as well as in educational process of higher educational institutions.
     Conclusions The audit is an independent type of economic control. It is necessary to provide a wider interpretation of the nature of audit. This relates to its classification (internal, external, mandatory and voluntary audit), harmonization and practical implementation of its methods. The study reveals the importance of developed methodological recommendations for the theory and practice of auditing under economic globalization.


Background and modeling of the development of management accounting in agriculture

Alborov R.A. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( kafedra.byfa@yandex.ru )

Kontsevaya S.M. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( kafedra.byfa@yandex.ru )

Kozmenkova S.V. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( buhuchet@iee.unn.ru )

Journal: International accounting, #15, 2015

Importance Mixed agricultural economy, which is represented with various ownership forms, types and mechanisms of running agricultural activities, requires searching for reasonable and effective tools for further promoting the agricultural reform. In this respect, it becomes relevant and reasonable to streamline internal management of agricultural entities, transform and develop their management accounting as the main information base for taking and implementing managerial decisions in improvement of the agricultural production performance. This research focuses on issues of developing management accounting in agricultural entities, designing its information model, its implementation and practical use.
     Objectives The research aims at substantiating the theoretical provisions and elaborating organizational and methodological recommendations on the way to develop management accounting within the system of agricultural production management.
     Methods The methodological framework of the research comprises scientific proceedings by the national and foreign experts in management accounting, and our own researches. During the research, we used such methods as modeling, abstraction, techniques of systematization, generalization of theoretical aspects and practical guidelines for modeling (designing) and implementing management accounting in the specific entity.
     Results We determined the premise for developing management accounting in medium-sized and large agricultural entities. The research identifies the reasons for understating the role and significance of management accounting in the system of agricultural production management, problems of its organizational weaknesses and development. We formulate the substance and contents of the management accounting system, propose a model for its practical operation in agricultural entities, which will be versatile and adaptive to the corporate business model. We outline our organizational and methodological recommendations for designing a reasonable model of management accounting, its implementation and practical use in agricultural entities.
     Conclusions and Relevance Designing and implementing management accounting is a complicated matter requiring a serious approach to planning activities and arranging a sequence of activities to implement management accounting improvement decisions. Methodological and organizational issues of developing a management accounting project and implementing this project may be successfully solved if entities cooperate with a self-regulatory organization of professional accountants specializing in management accounting. The development of management accounting in Russia may be coordinated by a specially established Management Accounting Board within the Institute of Professional accountants.


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