Anikina I.D., Solodova S.V. APPLICATION OF FEDERAL ACCOUNTING STANDARDS IN AGRICULTURAL ORGANIZATIONS

DOI: https://doi.org/10.15688/ek.jvolsu.2020.2.19

Irina D. Anikina

Doctor of Sciences (Economics), Professor, Head of the Department of Economic Security and Accounting, Volgograd State University, Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0003-0869-5655

Svetlana V. Solodova

Candidate of Sciences (Economics), Associate Professor, Department of Economic Security and Accounting, Volgograd State University, Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-4623-3059


Abstract. The article substantiates the importance of agro-industrial enterprises, their products and the economic effect produced in the development of economy of the Russian Federation. The stages of reforming the regulatory control of accounting in the Russian Federation are disclosed. The article describes the current state of accounting modernization in agricultural organizations. The necessity of creating a methodological base for accounting by agricultural producers is justified. The possible directions of constructing and developing a methodological base for the organization of accounting in agricultural enterprises are revealed. The formation of accounting policies in accordance with the amended Russian Accounting Standards (RAS) and the new Federal Accounting Standards (FAS) requires a comprehensive approach and algorithmization of activities, dividing them into blocks or stages. The algorithm of implementing new Federal Accounting Standards for agricultural organizations in the accounting process is defined. Document forms that allow following the proposed algorithm for implementing new Federal Accounting Standards in the accounting process have been developed. Separate issues of application of the Federal Accounting Standard “Inventories” are considered. The necessity to determine the order of accounting objects of accounting supervision before the introduction of new standards into effect is justified in order to optimally implement the Standards in the practice of organizations.

Key words: economy and management of agriculture, development of information and advisory systems in the agro-industrial complex, Federal Accounting Standards.

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