| Issue |
SHS Web Conf.
Volume 172, 2023
International Scientific and Practical Conference on Social Sciences and Humanities: Scientific Challenges of the Development of Modern Society (SHCMS 2023)
|
|
|---|---|---|
| Article Number | 05020 | |
| Number of page(s) | 6 | |
| Section | Humanities in the Digital Age | |
| DOI | https://doi.org/10.1051/shsconf/202317205020 | |
| Published online | 12 July 2023 | |
Formation of Reserves of Natural and Environmental Risks in the Accounting of Agricultural Organizations
Volgograd State University, Volgograd, Russia
* Corresponding author: gorshkovanv@volsu.ru
The article is devoted to the study of environmental and natural risks of the production activities of agricultural organizations arising from interaction with the natural environment, as well as the problem of accounting for these risks. The authors note that agricultural organizations in the course of their activities face both environmental risks, that is, risks, the implementation of which can lead to a violation of the natural balance, and natural risks, which are expressed in changes in weather and climate conditions that are unfavorable for agriculture. In order to reflect the balance sheet value of work in progress in the accounting statements of agricultural organizations in an assessment corresponding to the real state of affairs in the organization, taking into account the above risks, the authors propose to form reserves of natural and environmental risks in accounting, which are estimated values, according to the methods developed by the authors.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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