Developing capital accounting practices in the integrated reporting system of agricultural organizations
Developing capital accounting practices in the integrated reporting system of agricultural organizations
复制标题
在农业组织综合报告系统中制定资本核算实践
DOI：
10.24891/ia.23.8.906
复制
发表时间：
2020
影响因子：
1.5
通讯作者：
S. Kozmenkova
中科院分区：
文献类型：
--
作者：
R. Alborov;S. Kontsevaya;S. Kozmenkova
主题。本文讨论了用作运营融资来源的不同类型资本的分类和内容定义的理论和实践相关问题，以及农业组织中发展其会计的建议。
目标。本文旨在证实资本会计发展的组织和方法方面，以生成有关组织综合报告中的新价值储备和价值创造的信息。本文还旨在定义作为组织活动融资来源的资本类型的分类和内容，并为制定组织业务活动中相关资本类型的可用性、增加、减少或转换的会计处理提出建议。
方法。在研究中，我们采用了分析与综合、归纳与演绎、类比与比较的方法。国内专家的科学著作和法规，包括国际综合报告标准（IR），是这项工作的方法论基础。
结果。本文对农业组织公司治理体系中资本流量核算的建立和发展进行了概念性规定并提出了实践建议。它明确了作为组织再生产活动资金来源的资本的分类和经济内容。本文还提供了一种原始的价值准备金（余额）和资本变动的会计方法。
结论和相关性。所制定的价值核算和资本变化建议的实际应用将有助于在农业组织的综合报告中生成所有必要的信息，以评估其价值储备，创造新的价值，以及组织活动的经济、环境和社会效率。研究结果可用于发展资本类型会计的理论、方法和技术，作为农业组织商业活动价值创造的融资来源。
Subject. This article deals with the theory-and practice-relevant issues of classification and content definition of different types of capital used as sources of operations financing, and recommendations for developing their accounting in agricultural organizations.
Objectives. The article aims to substantiate the organizational and methodological aspects of capital accounting development to generate information on value reserve and creation of value as new in the organization's integrated reporting. The article also aims to define the classification and content of capital types as sources of financing for the organization's activities and develop recommendations for developing the accounting of the availability, increase, reduction or transformation of the relevant types of capital in the organization's business activities.
Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, analogy, and comparison. The scientific works of domestic specialists and regulations, including the International Standard on Integrated Reporting (IR) are the methodological basis of this work.
Results. The article defines conceptual provisions and offers practical recommendations on the set-up and development of capital flow accounting in the corporate governance system of the agricultural organization. It clarifies the classification and economic content of capital as a source of funding for the organization's reproduction activities. The article also offers an original method of accounting for the value reserve (balances) and capital changes.
Conclusions and Relevance. The practical application of the developed recommendations for value accounting and capital changes will help generate all the necessary information in the integrated reporting of the agricultural organization to assess its reserves of value, create value as new, economic, environmental, and social efficiency of the organization's activities. The results of the study can be used to develop the theory, methodology and techniques of accounting of capital types as sources of financing of value creation as a result of the agricultural organization's business activities.