A BALANCE OF RESOURCES AND CAPITAL THAT REFLECTS VALUE CREATION IN INTEGRATED REPORTING

DOI 10.32651/2310-18

Issue № 10, 2023, article № 4, pages 18-22

Section: Problems of efficient management

Language: Russian

Original language title: БАЛАНС РЕСУРСОВ И КАПИТАЛОВ, ОТРАЖАЮЩИЙ СОЗДАНИЕ СТОИМОСТИ В ИНТЕГРИРОВАННОЙ ОТЧЕТНОСТИ

Keywords: BALANCE SHEET, RESOURCES, CAPITAL, FAIR VALUE, QUALIMETRIC INDICATOR, EFFICIENCY, BIOTRANSFORMATION, INCOME, EXPENSES

Abstract: The article explores the formation of information on the creation of value in an agricultural organization for the short term and long term. For this, as well as for the organization of accounting, a more simplified classification of capital is proposed. A characteristic is given for each type of capital. In order to reflect value creation in integrated reporting, it is recommended to use the developed form of the balance of resources and capital of the agricultural organization. At the same time, it is proposed to use the fair value determined by applying qualimetric indicators of quantitative assessment of the quality of all types of material assets, biological and land assets to assess the resource organization. In addition, it is proposed to assess the effectiveness of the use of funds of various types of capital according to the specified balance sheet.

Authors: Dzhikiia Meri Konstantinovna