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Accounting of Revenues from the Use of State Support for Farm Enterprises

Author

Listed:
  • Natalia Zdyrko

    (Vinnytsia National Agrarian University, Vinnytsia, Ukraine)

Abstract

The article is devoted to disclosure of accounting procedure for means of state financial support as part of farm incomes. It was found that the Statement of Financial Performance (Statement of comprehensive income) does not reflect the necessary information to users at the micro- and macro-level in terms of volume, trends and types of state support (current and capital transfers, credit subsidies, loans, insurance compensations). As the state support is not allocated by separate articles in the financial statements, the author made suggestions for improving the methodological and organizational provision for accounting of budget funds. In particular it is offered to apply a separate account for accounting the revenues from state support, a made a schematic representation of the movement of information on the receipt and use of funds of state support on the accounts of accounting and reporting. Considered the technique of calculating the profitability of the farm enterprises and evaluating their changes with the state support.

Suggested Citation

  • Natalia Zdyrko, 2015. "Accounting of Revenues from the Use of State Support for Farm Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 22-28, June.
    • Handle: RePEc:iaf:journl:y:2015:i:2:p:22-28
    as

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    File URL: http://www.afj.org.ua/pdf/267-oblik-dohodiv-vid-vikoristannya-derzhavnoi-pidtrimki-fermerskih-gospodarstv.pdf
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    File URL: http://www.afj.org.ua/en/article/267/
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    References listed on IDEAS

    as
    1. Marek Wigier, 2015. "Results of Support for Agriculture during the CAP Implementation in Poland," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 134-144, March.
    2. Nataliya Trusova, 2014. "Mechanism for Implementing State Financial Support to Agricultural Producers," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 102-108, March.
    Full references (including those not matched with items on IDEAS)

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      More about this item

      Keywords

      accounting; revenue; farm enterprises; state support; financial statements;
      All these keywords.

      JEL classification:

      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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