Pantyukhova A. Accounting and Analysis of the Use and Recovery of Agricultural Resources

The thesis is a complex research on theoretical, methodological, organizational and practical issues of accounting and analysis of the use and recovery of agricultural resources. Based on the assessment of the main approaches to the interpretation of the essence of the concept of "agricultural resources", the author's definition which contributes to bringing its economic intention into line with accounting data display is suggested. Having added new characteristics, the author improved the classification of agricultural resources for accounting purposes, which will generate data on their status during usage. The basic criteria of agricultural resources evaluation will ensure the objectivity of asset prices in the market conditions of "land turnover" formation. Taking into account the way of rights acquisition to use the asset, the author improved methodological approaches for land restoration cost reporting. The recommendations on accounting for the formation and use of "Provision of Agricultural Land Recovery" at the cost of tax incentives are proposed. Being developed on the basis of internal reporting forms, methodical approaches to accounting formation in the system of the land resources managing are improved. The purpose, objectives, objects, subjects of the analysis and recommendations on the determining the amount of "Provision of Agricultural Land Recovery", which will contribute to the selection of the optimal balance between cost-effective and environmentally friendly forms of the use of land resources on the basis of objective accounting data are identified.