FORMATION OF ACCOUNTING POLICY IN AGRICULTURAL ENTERPRISES
DOI:
https://doi.org/10.5281/zenodo.13119491Keywords:
formation of accounting policy, agricultural enterprises, challenges, asset valuation, revenue recognition, cost allocation, financial reporting, government regulations, industry practices, technological advancements, strategies, agricultural-specific accounting standards, technology integration, capacity building, sustainable development.Abstract
This scientific article explores the formation of accounting policy in agricultural enterprises, focusing on the unique challenges faced by this sector. With the dynamic nature of agricultural activities, the article discusses the complexities associated with asset valuation, revenue recognition, cost allocation, and financial reporting. Furthermore, it analyzes the specific factors that influence the formulation of accounting policies in agricultural enterprises, such as government regulations, industry practices, and technological advancements. The article concludes by proposing strategies to address these challenges and enhance the effectiveness of accounting policy in agricultural enterprises.
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References
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