Журнал «Современная Наука»

Russian (CIS)English (United Kingdom)
 MOSCOW +7(495)-142-86-81

IMPROVING APPROACHES TO ASSESSING RESERVES IN THE ACCOUNTING SYSTEM OF AGRO-INDUSTRIAL FORMATIONS

Mulhm Raghda   (graduate student of the Russian State Agrarian University – Moscow Timiryazev Agricultural Academy, Moscow )

The article makes proposals to improve approaches to assessing reserves in the accounting system of agro-industrial formations. It is established that the introduction of international standards into the practice of accounting of agro-industrial formations has led to the emergence of new approaches to the assessment of accounting objects. It was found out that the modern methodology provides for a combination of reporting formats of many approaches to the assessment and use of various types of values. It is proved that the accounting methodology is based on principles, concepts, prerequisites, which determines the expediency of considering any methodological accounting technique through their prism.

Keywords:valuation, reserves, system, accounting, reporting, methodology, cost.

 

Read the full article …

Citation link:
Mulhm R. IMPROVING APPROACHES TO ASSESSING RESERVES IN THE ACCOUNTING SYSTEM OF AGRO-INDUSTRIAL FORMATIONS // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2024. -№08. -С. 85-88 DOI 10.37882/2223-2974.2024.08.29
LEGAL INFORMATION:
Reproduction of materials is permitted only for non-commercial purposes with reference to the original publication. Protected by the laws of the Russian Federation. Any violations of the law are prosecuted.
© ООО "Научные технологии"