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The problems of development of accounting in agricultural economic sector on the basis of IFRS

Dyatlova A.F. candidate of economic sciences, associate professor of Accounting department, Russian state agrarian correspondence university ( angelina09_63@mail.ru )

Journal: International Accounting, #4, 2010

The article is dedicated to problems connected to the transformation of Russian accounting standards and accounting (financial) standards of IAS, the author considers elements of Russian and international accounting reserve system. There is defined a necessity, possibility and ways of implementing of separate IAS elements in Russian accounting practice and drawing up of accounts of the agrarian economic sector.


The specifics of the accounting analysis method to reveal economic crimes

Bykovskaya Yu.V. Moscow University of Ministry of Internal Affairs of Russian Federation named after V.Y. Kikot, Moscow, Russian Federation ( zima7327@yandex.ru )

Dyatlova A.F. Moscow University of Ministry of Internal Affairs of Russian Federation named after V.Y. Kikot, Moscow, Russian Federation ( angelina09_63@mail.ru )

Journal: International Accounting, #12, 2018

Subject Currently, the criminalization of economy, which seriously permeates various sectors of the Russian economy, influences the further socio-economic development of Russia among other factors. This requires a set of measured to be undertaken to change the existing situation.
Objectives The research examines and uses the accounting analysis method to evaluate the financial position of the economic entities, identifies deliberate and undeliberate economic offenses. We also analyze and assess the scale of economic crime.
Methods We carry out an analysis of economic crimes and pecuniary damage they cause during 2012–2017, and apply methods of comparison and accounting analysis.
Results The accounting analysis method was proved to identify and evaluate the scale of economic crime, quantify pecuniary damage from economic crimes and discern the type of economic crime.
Conclusions and Relevance The extent of economic crime threatens further socio-economic development of Russia. To change the situation, it is important to get a realistic understanding of economic crime and pecuniary damage. It is of special significance to quantify pecuniary damage from economic crime. There should be a comprehensive solution, with the issue being theoretically and economically elaborated. This will reveal the real extent of economic crime in Russia and help set an effective set of measures to counter it. The findings may be used by governmental authorities to analyze the level of economic crime and respective pecuniary damage, and in further research.


Operating and investment biological assets: composition and valuation (status, problems and solutions)

Dyatlova A.F. Moscow University of Ministry of Interior of Russian Federation named after V.Y. Kikot, Moscow, Russian Federation ( angelina09_63@mail.ru )

Vas'kin F.I. Russian State Agrarian Correspondence University, Balashikha, Moscow Oblast, Russian Federation ( vaskfedor@yandex.ru )

Journal: International Accounting, #26, 2015

Subject The article analyzes the possibility and necessity of practical application of major provisions of IAS 41 Agriculture by agricultural goods producers, in particular, fair value measurement of biological assets.
     Objectives The purpose of the paper is to characterize biological assets in crop farming and livestock breeding, and to justify the possibility to measure biological assets at fair value instead of historical cost.
     Methods In the study, we employed various methods and techniques, i.e. the monographic method, accounting method, systematization and generalization of scientific and practical material, and other standard methods of scientific knowledge.
     Results The article presents the classification characteristic of biological assets, defines objective conditions for fair value calculation of biological assets, and shows the inconsistency of various conventional methods for fair value calculation (except market). We emphasize that it is unnecessary and impossible for agricultural goods producers to measure biological assets at fair value (instead of historical cost), except for organizations that prepare consolidated financial statements in full compliance with IFRS.
     Conclusions and Relevance Under modern socio-economic conditions and without open market of biological assets, it is impossible to determine their fair value. Meanwhile, other methods for fair value calculation are conditional and unreal; they misstate the financial condition and performance of agricultural economic entities. Therefore, it is required to stick to the existing method of biological assets valuation (i.e. at historical cost) to prevent disturbances in the accounting, tax and statistical information systems of the country.


Operating and investment biological assets: accounting and reporting. The current position, issues, solutions

Dyatlova A.F. Moscow University of Ministry of the Interior of Russian Federation named after V.Y. Kikot, Moscow, Russian Federation ( angelina09_63@mail.ru )

Vas'kin F.I. Russian State Agrarian Correspondence University, Balashikha, Moscow Oblast, Russian Federation ( vaskfedor@yandex.ru )

Journal: International Accounting, #15, 2016

Importance Relying upon clauses of IAS 41 Agriculture and economic substance of the concept of fair value of biological assets, the article discusses how the accounting data system of agricultural entities evolves in line with the existing accounting methodology, accounting process and contents of accounting and specialized agricultural reporting, formation and accounting of separate financial reserve to secure investment in non-current biological assets.
Objectives The research provides the rationale for the priority of the existing accounting and financial reporting system and methodology in agriculture and evaluates biological assets during their biological transformation, and agricultural products at their actual (historical) cost throughout the entire life cycle as compared with measurement at fair value. We also formulate principal areas to improve how information on biological assets are recognized in accounting records, financial statements and management reports throughout all business processes and financial resources to generate non-current biological assets.
Methods The research relies upon monographic, accounting, inductive, deductive methods and methods of systematization and comparison.
Results We summarized techniques used to recognize and improve accounting of some types of biological assets and proposed elements for recognizing analytical data on biological assets and processes of their biological transformation and investment funds generation in accounting records, financial statements and specialized management reports.
Conclusions and Relevance We prove that there are no conditions and needs in Russia for all agricultural entities to use fair value. We also unveil the contemporary system of accounting and financial reporting in terms of biological assets of agricultural entities. In case fair value is used, we determine and substantiate the main areas and methods for improving the accounting and information framework for operating and investment biological assets and investment financial resources as part of formation of biological assets.


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