Общее представление по организации учета будущего урожая, используемого в качестве залога, согласно мсфо

Abstract

Nowadays, there is no tool to address the issue of valuation and accounting for future crop used as deposit for lending agricultural production in accordance with the requirements of IFRS, which led to the relevance of the study. To solve this issue, it is proposed to develop a methodological aspect of valuation at fair value of the future crop. However, the valuation procedures within the framework of IFRS have been sufficiently developed and should be adequately met for each case separately according to the division, established in IFRS. However, there are a number of features in the valuation of the future harvest, which is pledged, according to IFRS. In this regard, the limits of the impact of IAS 23 “Borrowing costs”, IAS 37 “Estimated liabilities, contingent liabilities and contingent assets” and IAS 41 “Agriculture” on the formation of value estimates for the future harvest, used as deposit, in dynamics, as well as organizational and technological stages, are determined. It is noted that these boundaries are indicative, because of in the IFRS itself and in the guidelines they do not describe such a specific asset as the future crop used as deposit.