Normative Yield - the Basis of Cadastral Valuation of Land

Zhichkin, Kirill; Zhichkina, Lyudmila; Mamaev, Oleg; Grunina, Olga; Tarakanov, Alexander; Rustamova, Irada; Korneva, Galina

doi:10.1007/978-3-031-21432-5_329

Cited by 1 publication

(1 citation statement)

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“…Land resources are perhaps one of the least considered in scientific publications asset of agricultural enterprises at the present stage of development of economic thought. This is due to the fact that the industrial revolution that took place in the 19th century led to a transition from the agrarian orientation of the economy to the predominance of the industrial component [1][2][3][4][5][6].…”

Section: Introductionmentioning

confidence: 99%

Problems of accounting for land plots of agricultural enterprises: A case study in Russia, Samara region

Nosov,

Vaganova,

Zhichkin

et al. 2023

E3S Web Conf.

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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.

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