METHODOLOGICAL ELEMENTS OF THE UNIFIED ACCOUNTING POLICY OF AGRICULTURAL HOLDING COMPANIES

Mariya Ermakova; Zinaida Kostina

doi:doi:10.12737/1998-0701-2023-9-1-34-39

UDC 631.162

METHODOLOGICAL ELEMENTS OF THE UNIFIED ACCOUNTING POLICY OF AGRICULTURAL HOLDING COMPANIES

Published в Auditor · Volume 9, Issue 1, 2023 · Pages 34–39 · Rubrics: ACCOUNTING AND REPORTING

DOI 10.12737/1998-0701-2023-9-1-34-39

Received: 19.01.2023 Accepted: 28.03.2023 Published: 28.03.2023

Authors

Mariya Ermakova ¹ · Zinaida Kostina ²

1 Kamyshin Institute of Technology, Branch of Volgograd State Technical University (Department of Economics and Management, Associate Professor)
Kamyshin, Volgograd, Russian Federation

2 Kamyshin Institute of Technology, Branch of Volgograd State Technical University (Department of Economics and Management, Associate Professor)
Kamyshin, Volgograd, Russian Federation

ABSTRACT

In this article, the authors have highlighted the basic information that should be reflected in the accounting policy of the agricultural holding in relation to accounting methods. Th e mandatory elements of the methodological section of the accounting policy of the agricultural holding for accounting purposes are defined. Recommendations on the formation of methodological aspects of the accounting policy of the integrated agricultural structure are presented.

KEYWORDS

agricultural holding accounting policy accounting elements company

Information References

Authors:

1. Kamyshin Institute of Technology, Branch of Volgograd State Technical University (Department of Economics and Management, Associate Professor)

Kamyshin, Volgograd, Russian Federation

2. Kamyshin Institute of Technology, Branch of Volgograd State Technical University (Department of Economics and Management, Associate Professor)

Kamyshin, Volgograd, Russian Federation

Type:

Article

Pages:

from 34 to 39

Status:

Published

Subject area:

UDC 631.162

Language:

Russian

Keywords:

agricultural holding, accounting policy, accounting, elements, company

References

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2. Polozhenie po buhgalterskomu uchetu «Uchetnaya politika organizacii» (PBU 1/2008) Prikaz MF RF ot 06.10.2008 № 106n (red. ot 07.02.2020) [Elektronnyy resurs]. - URL: https://www.consultant. ru (data obrascheniya: 19.01.2022).

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