Name
Korovina Marina Aleksandrovna
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 3
This article describes the formation of the fair value of the herd of cows dairy farming. The calculation was made on the example of Ayrshire breed of cattle breeding farm Druzhba of the Kalinin district
The assessment of objects of accounting is important
for obtaining objective information on an economic
and financial position of the organization. At the
solution of a question of assessment methods in
modern conditions, it is necessary to know how these
issues were resolved earlier. In this article, we consider
historical aspects of an assessment in accounting.
The retrospective of the solution of this question is
given, beginning from the XIII century in various
countries – Italy, France, Great Britain, Germany,
Holland, the USA, etc. Various points of view on
assessment questions are considered. It is specified,
that with the advent of a monetary assessment there
was a double record. Types of estimates are
considered: at the acquisition price (historical), at the
sale (market) price, at prime cost, at recovery cost, at
the reproduction price, a multiple assessment (for each
asset of balance to use the base of an assessment), at
fair value. Their positive and negative sides are given.
The option of an assessment and revaluation of assets
in the conditions of inflation with need to correct the
wholesale prices of an inflation index is reflected. The
main historical stages of development of an
assessment – naturalistic, origin and distribution of a
monetary assessment, distribution of market and
historical estimates, development of variety of
estimates, an assessment regulation, and association of
various estimates in the category of “fair value” are
formulated
The assessment and calculation of objects of
accounting is important for obtaining objective
information on an economic and financial position
of the organization. Requirements imposed to an
assessment reveal: the assessment of all objects of
accounting has to be real and uniform. It is
specified obligation of an assessment of objects of
accounting in monetary value – in rubles of the
Russian Federation. At the solution of a question of
assessment methods in modern conditions, it is
necessary to know how these issues were resolved
earlier. In this article, we have considered historical
aspects of an assessment in accounting in Russia.
The points of view of various scientists on
questions of an assessment and accounting are
given. It is specified, that in Russia, the
development of the state and monastic farm was an
incitement to development of accounting. Thus in
trade at the accounting of goods the account method
on each party with the cost scheme of registration
of the facts of economic life prevailed. It is noted,
that at that time most of accountants adhered to the
principle of an assessment at prime cost. The
special attention is paid to the development of the
agricultural account. The points of view of
unigrafists and digrafists on problems of an
assessment and calculation are considered.
Discussion concerning an assessment and
revaluation of fixed assets is shown. The criticism
of an assessment on labor units and other natural
measuring instruments is presented. We have also
substantiated the need of an assessment of
biological assets at fair value locates