Alborov R.A.Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation udtipb@yandex.ru ORCID id: not available
Kontsevaya S.M.Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation kafedra.byfa@yandex.ru ORCID id: not available
Kozmenkova S.V.National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation skozmenkova@yandex.ru ORCID id: not available
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.
Keywords: land assets, biological assets, accounting, valuation, agriculture
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