Accounting for capital investments in agriculture-Reference-Cited by-同舟云学术

Accounting for capital investments in agriculture

Published:2021-07-01 Issue:7 Volume: Page:15-24
ISSN:2075-0250
Container-title:Buhuchet v sel'skom hozjajstve (Accounting in Agriculture)
language:ru
Short-container-title:

Author:

Alborov R.A.¹,Khoruzhy L.I.²,Kontsevaya S.M.¹,Alborov G.R.¹,Khoruzhy V.I.³

Affiliation:

1. Izhevsk State Agricultural Academy

2. FSUE RGAU-MSHA named after Timiryazeva

3. Financial University under the Government of the Russian Federation

Abstract

The article discusses the meaning, essence, content and classification of capital investments in agriculture. The estimated and organizational and methodological aspects of accounting for capital investments in agricultural organizations are disclosed. The conditions for recognition and the composition of the actual costs when recognizing capital investments, as well as practical recommendations for reflecting these costs and various operations with capital investments in the accounting accounts. Proposals have been determined for the reflection in the accounting of operations on disposal of capital investments and recognized expenses and income of the period in which capital investments are written off.

Publisher

PANORAMA Publishing House

Subject

General Engineering

Reference8 articles.

1. Federal accounting standard (FSBU) 26/2020 “Capital investments” (Appendix 2 to the order of the Ministry of Finance of the Russian Federation dated September 17, 2020 No. 204n).

2. Methodical recommendations on the application of the chart of accounts for financial and economic activities of agro-industrial organizations (approved by order of the Ministry of Agriculture of the Russian Federation on June 13, 2001, No. 654). — M.: Ministry of Agriculture of the Russian Federation, 2001. — 332 p.

3. Methodological recommendations on the correspondence of accounting accounts of financial and economic activities of agricultural organizations (approved by order of the Ministry of Agriculture of the Russian Federation on January 29, 2002, No. 88). — M.: Ministry of Agriculture of the Russian Federation, 2002. — 371 p.

4. Methodical recommendations on accounting of fixed assets in agricultural organizations (approved by order of the Ministry of Agriculture of the Russian Federation on June 19, 2002, No. 559). — M.: Ministry of Agriculture of the Russian Federation, 2002. — 54 p.

5. Alborov R.А., Horuzhy L.I., Shirobokov V.G., Kokorev N.A. Accounting for investments in non-current assets (beginning) / // Economy of agricultural and processing enterprises. — 2002. — No.6. — P. 26–31.

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