Proceedings of the Russian Conference on Digital Economy and Knowledge Management (RuDEcK 2020)

Rationalization of Accounting (Financial) Statements of Land Assets in Agricultural Holdings of the Russian Federation

Authors
T.Y. Bobovnikova, T.M. Vorozheykina
Corresponding Author
T.Y. Bobovnikova
Available Online 1 August 2020.
DOI
10.2991/aebmr.k.200730.014How to use a DOI?
Keywords
accounting (financial) statements, land assets, agricultural holdings, Russian Federation, improvement, data openness
Abstract

The article examines the current state of accounting (financial) statements as an integral part of the information base on land assets of organizations, as well as provides theoretical justification for improving the formation and use of reporting indicators of agricultural holdings. Studying data on the basis of information exchanged on the websites of companies reveals features of accounting and determines the main directions for its improvement. The methodological basis of the study was regulatory documents, information resources of agricultural holdings in the public domain. The reliability of the results of the article is based on the use of methods such as observation, comparison, generalization, and logical conclusions. The paper shows the analytical potential of the content of the information resource on land assets based on the statements of holdings. It is proved that “Land assets” should be shown as a separate article in the balance sheet for agricultural organizations, taking into account changes in quality indicators. The paper concludes that currently the formation of indicators of the accounting (financial) statements of agricultural organizations causes many problems. The structure and content of reporting by agricultural organizations is heterogeneous and closed for free access.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Russian Conference on Digital Economy and Knowledge Management (RuDEcK 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
1 August 2020
ISBN
10.2991/aebmr.k.200730.014
ISSN
2352-5428
DOI
10.2991/aebmr.k.200730.014How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - T.Y. Bobovnikova
AU  - T.M. Vorozheykina
PY  - 2020
DA  - 2020/08/01
TI  - Rationalization of Accounting (Financial) Statements of Land Assets in Agricultural Holdings of the Russian Federation
BT  - Proceedings of the Russian Conference on Digital Economy and Knowledge Management (RuDEcK 2020)
PB  - Atlantis Press
SP  - 76
EP  - 80
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200730.014
DO  - 10.2991/aebmr.k.200730.014
ID  - Bobovnikova2020
ER  -