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Institutional Provision of Agricultural Fixed Assets Revaluation Up-To-Date

Author

Listed:
  • Maryna Mogylova

    ('Institute of Agrarian Economics' National Scientific Centre)

Abstract

The article covers some aspects of agricultural companies' fixed assets revaluation practice and grounds for trends on enhancing institutional provision of such revaluation. Actual state has been researched of carrying out revaluation of industry fixed assets whose accounting cost influences indexes of agricultural production efficiency. It has been founder that today there is a lack of efficient practice of revaluation in agricultural businesses while the priority in application is given to the tax scheme of fixed assets book value indexation. As the author assumes, the reason for the above are inconsistency and imperfections of legislative instruments in the area of revaluation as well as accountants' habit to apply strictly regulated rules in their work. Proposals on regulatory and methodological provision of fixed assets revaluation have been substantiated. It has been proposed to carry out industry-wide indexation of fixed assets book cost using the ratios determined for various fixed assets age and classification groups.

Suggested Citation

  • Maryna Mogylova, 2014. "Institutional Provision of Agricultural Fixed Assets Revaluation Up-To-Date," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 167-172, June.
    • Handle: RePEc:iaf:journl:y:2014:i:2:p:167-172
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    File URL: http://www.afj.org.ua/pdf/186-institucionalne-zabezpechennya-pereocinki-osnovnih-zasobiv-silskogo-gospodarstva-v-suchasnih-umovah.pdf
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    File URL: http://www.afj.org.ua/en/article/186/
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    Citations

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    Cited by:

    1. L. Kucher, 2015. "Amortization as the source for financing innovation projects in agrarian sphere," Economy and Forecasting, Valeriy Heyets, issue 4, pages 107-117.

    More about this item

    Keywords

    revaluation; fixed assets; indexation; institutional provision; cost;
    All these keywords.

    JEL classification:

    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies

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