INSTITUTIONAL APPROACH TO THE FORMATION OF ACCOUNTING INFORMATION ON BIOLOGICAL ASSETS AND AGRICULTURAL ACTIVITIES
KANTSEDAL Nataliya – Candidate of Economic Sciences, Associate Professor of the Accounting Department, Poltava State Agrarian Academy (36003, Poltava, 1/3 Skovoroda Str., e-mail: email@example.com).
The main provisions of the formation of accounting information on biological assets and agricultural activities on the basis of the institutional approach are disclosed. The methodological component of the organization of accounting for such assets is detailed, and the possibilities of applying professional judgment as a means of identifying alternative options for implementing the enterprise's accounting policy with respect to biological assets and agricultural activities are indicated.
On this basis, the structure of the main provisions of accounting policy is presented, taking into account the variability of its content, due to the differences in the norms of IAS 41 “Agriculture” and Ukrainian Accounting Standard 30 “Biological assets”. It includes the following components: 1) accounting classifications and the recognition of biological assets as accounting objects; 2) methods for assessing biological assets; 3) use of appropriate accounts; 4) the procedure and methods for calculating depreciation; 5) expenses and incomes of agricultural activities; 6) reflection of indicators on biological assets and agricultural activities in financial statements.
The proposed model of formation of accounting policy allows for the most efficient “import” of the conditions of the activity of a specific entity and the ensuring a qualitative accounting reflection of information on biological assets and agricultural activities, corresponding to economic interests, requirements and requests of the maximum set of institutions.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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