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International Accounting

19(169) - 2011 May

Methodology of fair value accounting of grain manufacture to the methodology IFRS

Vol. 14, Iss. 19, MAY 2011

Available online: 17 May 2011

Subject Heading: PROBLEMS OF THE ACCOUNT

JEL Classification:

Каzакоvа N.A. Doctor of Economic Science, Professor, business department, Professor Chair of Accounting and audit, Russian Economic, Academy name G.V. Plehanov
axd_audit@mail.ru

Nasedkina T.I. Candidate of Economic Science, dean of financial-account department of Belgorod State Agricultural Academy
Nasedkina-64.64@mail.ru

Lahanova A.M. Assistant Chair of Accounting, account- financial department, Russian State Agricultural University name K.A. Timiryazev
gadfly13@yandex.ru

The article discusses about characteristics of fair value accounting of grain manufacture on the basis of methodology IFRS and requirement of modern market economy, and also indicators for estimation efficiency of grain manufacture in the agricultural enterprises of the Ryazan region.

Keywords: accounting, agricultural, international, standards, reporting, grain, production

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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