2021•Buhuchet v sel skom hozjajstve (Accounting in Agriculture)Requires access
Valuation of agricultural land in accounting
Irina Alexandrovna Biltueva, Alla Nikolaevna Gomboeva, V. I. Khoruzhy
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Abstract
The article examines the issues of valuation of agricultural land. The quality of these lands depends on the efficiency not only of the crop industry, but also of other agricultural sectors and the economy of agricultural organizations. Factors influencing land valuation are summarized. Land should have its own valuation. This is especially true for agricultural land, since monetary valuation must also take into account all the specific features of the land in this category