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 deals with the theory-and practice-relevant issues of classification and content definition of different types of capital used as sources of operations financing, and recommendations for developing their accounting in agricultural organizations. Objectives. The article aims to substantiate the organizational and methodological aspects of capital accounting development to generate information on value reserve and creation of value as new in the organization's integrated reporting. The article also aims to define the classification and content of capital types as sources of financing for the organization's activities and develop recommendations for developing the accounting of the availability, increase, reduction or transformation of the relevant types of capital in the organization's business activities. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, analogy, and comparison. The scientific works of domestic specialists and regulations, including the International Standard on Integrated Reporting (IR) are the methodological basis of this work. Results. The article defines conceptual provisions and offers practical recommendations on the set-up and development of capital flow accounting in the corporate governance system of the agricultural organization. It clarifies the classification and economic content of capital as a source of funding for the organization's reproduction activities. The article also offers an original method of accounting for the value reserve (balances) and capital changes. Conclusions and Relevance. The practical application of the developed recommendations for value accounting and capital changes will help generate all the necessary information in the integrated reporting of the agricultural organization to assess its reserves of value, create value as new, economic, environmental, and social efficiency of the organization's activities. The results of the study can be used to develop the theory, methodology and techniques of accounting of capital types as sources of financing of value creation as a result of the agricultural organization's business activities.
Keywords: capital, accounts, integrated reporting, value reserve, combined profit
References:
Alborov R.A., Kontsevaya S.M., Kozmenkova S.V. [Integrated reporting in agriculture: A structure and the problems of implementation]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2018, vol. 21, iss. 4, pp. 413–428.(In Russ.) URL: Link
Ivashkevich V.B. [Fundamentals and principles of integrated management accounting]. Auditorskie vedomosti = Audit Journal, 2017, no. 3, pp. 35–44. URL: Link (In Russ.)
Kotova K.Yu., Pashchenko T.V. [Integrated reporting of banks as an indicator of their sustainable development: A structure and the content]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2019, vol. 22, iss. 1, pp. 98–120. (In Russ.) URL: Link
Serebryakova T.Yu. [Integrated accounting and reporting: Institutional approach]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2016, no. 2, pp. 24–33. URL: Link (In Russ.)
Serebryakova T.Yu. [Methodology of integrated accounting and control]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2016, no. 1, pp. 31–39. URL: Link (In Russ.)
Khoruzhy L.I., Gupalova T.N., Khoruzhiy V.I. Performance Report in Integrated Reporting. Indo American Journal of Pharmaceutical Sciences, 2019, vol. 6, no. 5, pp. 10658–10663. URL: Link
Khoruzhy L.I., Gupalova T.N., Khoruzhiy V.I. Balance in Integrated Reporting. Indo American Journal of Pharmaceutical Sciences, 2019, vol. 6, iss. 7, pp. 13756–13760. URL: Link
Chistyakova O.A., Churikova A.A. [The essence and content of the public non-financial reporting of Russian companies]. Vestnik Sibirskogo universiteta potrebitel'skoi kooperatsii, 2019, no. 4, pp. 40–44. (In Russ.)
Alborov R.A., Kontsevaya S.M., Kontsevoi G.R. [Improving the information base for the formation of the accounting reporting in rural farm]. Bukhgalterskii uchet v sel'skom khozyaistve = Accounting in Agriculture, 2019, no. 1, pp. 44–57. (In Russ.)
Glushchenko A.V., Zabaznova D.O., Terekhina N.V. Razvitie metodiki upravlencheskogo ucheta v agrokholdingakh [Development of management accounting techniques in agricultural holdings]. Volgograd, Sfera Publ., 2018, 186 p.
Glushchenko A.V., Zakharova L.S. [Improving managerial accounting by segmenting the agricultural holding group's operations]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 35, pp. 15–24. URL: Link (In Russ.)
Zakirova A.R., Klychova G.S., Kirillova V.E., Yusupova A.R. [Social reporting: Purpose, basic formation principles, structure]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2019, vol. 14, no. 1, pp. 120–125. (In Russ.) URL: Link
Ziganshin B.G., Klychova G.S., Zakirova A.R. [Basic directions of social development mechanism formation of agricultural enterprise]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2019, vol. 14, no. 3, pp. 155–161. (In Russ.) URL: Link
Kozmenkova S.V., Kovanov S.I. [Agricultural land as an accounting item: A historical analysis and contemporary issues]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 29, pp. 50–60. URL: Link (In Russ.)
Kokorev N.A., Matchinov V.A. [Accounting and reporting questions of the support capital in the agrarian sector]. Bukhgalterskii uchet v sel'skom khozyaistve = Accounting in Agriculture, 2019, no. 4, pp. 6–19. (In Russ.)
Khoruzhy L.I., Gupalova T.N. [Formation of specialized reporting forms, transcripts to the balance sheet and performance report in the integrated reporting system of agro-industrial complex organizations]. Bukhgalterskii uchet v sel'skom khozyaistve = Accounting in Agriculture, 2019, no. 1, pp. 17–35. (In Russ.)
Khoruzhy L.I., Gupalova T.N. [Rationalization of accounting and information creation methods on the use of social and intellectual capital efficiency of the agriculture organizations]. Vestnik IPB (Vestnik professional'nykh bukhgalterov), 2019, no. 1, pp. 11–17. (In Russ.)
Kontsevoi G.R. [Improving the method of assessing and management accounting of 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.)
Kontsevoi G.R. [Control for effectiveness of biological costs in agricultural production]. Izvestiya Gorskogo gosudarstvennogo agrarnogo universiteta = Proceedings of Gorsky State Agrarian University, 2014, vol. 51, no. 2, pp. 183–187. (In Russ.)
