| Issue |
E3S Web Conf.
Volume 431, 2023
XI International Scientific and Practical Conference Innovative Technologies in Environmental Science and Education (ITSE-2023)
|
|
|---|---|---|
| Article Number | 01037 | |
| Number of page(s) | 9 | |
| Section | Agricultural Innovation Systems | |
| DOI | https://doi.org/10.1051/e3sconf/202343101037 | |
| Published online | 13 October 2023 | |
Problems of accounting for land plots of agricultural enterprises: A case study in Russia, Samara region
1 Plekhanov Russian University of Economics, 117997 Moscow, Russia
2 Academy of the Investigative Committee of the Russian Federation, 125080 Moscow, Russia
3 Yuri Gagarin State Technical University of Saratov, 410054 Saratov, Russia
4 Samara State Agrarian University, 446442 Kinel, Russia
5 K.G. Razumovsky Moscow State University of Technologies and Management, 109004 Moscow, Russia
* Corresponding author: novla@mail.ru
The article analyzes modern problems of accounting for land plots of agricultural enterprises. These problems are associated with a number of objective reasons, the main of which are: inaccuracies in the cadastral registration of the relevant land plots, the uncertainty of ownership of the relevant land plots, a different category of agricultural land, the impact of the process of reforming the domestic accounting system and the introduction of International Financial Reporting System (IFRS). All methodological difficulties that arise in practice in the work of an accountant can be resolved in the course of the formation of an annually issued order on accounting policies. It is in this internal regulatory document that it is possible to provide for all the features of keeping records of land plots in a particular agricultural enterprise, which will improve the analytical quality of accounting, its timeliness and reliability.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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