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Improving methodological approaches to assessing the components of the production potential of agricultural enterprises in the languages of transformation of the accounting system and financial reporting
The article reveals the assessment of the current state of assessment of the components of the production potential of agricultural enterprises, in particular: agricultural land, biological assets, fixed assets. It is proved that an independent assessment of the components of the resource potential of farms of the corporate sector of the agricultural economy can be used as a justification for the fiscal authorities of the cost and the size of the VAT base as a whole; optimization of the top management salary based on the market capitalization (value) of the business; optimization of insurance payments, which are accrued depending on the market value of agricultural assets; preparation of reliable financial statements in accordance with IFRS in attracting international capital, because the international audit of such statements requires a preliminary assessment of fixed assets and other assets (including biological current assets) by an independent appraiser; optimization of the amount of collateral, the market value of which requires an independent assessment in all commercial banks.
We believe that the reasonable value of land could be determined by the market after the lifting of the moratorium on the sale of agricultural land, but there is a risk of concentration in the hands of one owner.
According to the results of research, the book value of fixed assets of agricultural enterprises differs several times from the market, which causes a mismatch between the amount of depreciation deductions to the amount required for a simple reproduction of fixed assets. At the same time, the regulations governing the valuation of fixed assets need to be harmonized to regulate their revaluation in agriculture at the macro level to ensure an objective measurement of fixed capital and its costs in the process of agricultural production at the micro level.
Key words: agricultural land, fixed assets, biological assets, valuation, value, agricultural enterprises.
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