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International Accounting
 

Criteria and method of the estimation of land assets in agriculture

Vol. 14, Iss. 46, DECEMBER 2011

Available online: 8 December 2011

Subject Heading: Account problems

JEL Classification: 

Dysaeva E.M. Doctor of economic sciences, professor, head of department “Accounting and Audit”, Orenburg State Agrarian University
Folga-1985@mail.ru

Fedorova O.V. Applicant of department “Aaccounting and Audit”, Orenburg State Agrarian University
Folga-1985@mail.ru

The system of criteria for definition of market cost of actives in agriculture is presented. The market estimation of ground resources of the agricultural organizations of the Orenburg region is considered. As basic conditions the standard economic and technological indicators focused on level of indicators of the best agricultural enterprises of region, and also the look-ahead data about the size of potential incomes of lands were used.

Keywords: actives, ground resource, criterion, estimation, cost

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

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