Grigorii R. ALBOROVUdmurt State Agricultural University (UdSAU), Izhevsk, Udmurt Republic, Russian Federation g.r.alborov@mail.ru ORCID id: not available
Subject. This article deals with the issues of asset valuation in accounting (financial) reporting and the balance sheet, which ensures the objectivity of determining economic indicators that characterize the efficiency of an agricultural organization's activities. Objectives. The article aims to analyze the current procedure for evaluating biological and land assets and biological reserves in the balance sheet of agricultural organizations and develop methodological recommendations for assessing these assets and agricultural products at fair value, taking into account the quality of these items. Methods. For the research, we used analysis and synthesis, modeling, abstraction, systematization, and generalization. Results. Based on an analysis of the current state of agricultural organizations' asset valuation, the article offers recommendations for the balance sheet valuation of biological and land assets of agricultural organizations, as well as agricultural products at fair value, taking into account the qualitative characteristics of these objects. Conclusions and Relevance. The conducted research and analysis of the organizational and regulatory aspects of the preparation of accounting (financial) statements reveal the need to recognize biological and land assets in the balance sheets of agricultural organizations separately, as well as biological reserves measured at fair value, taking their quality into account. The results of the study can be used in the theory and practice of preparing accounting (financial) statements of agricultural organizations.
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