Land asset as object of investments into agrarian and industrial complex

Abstract

Problems of accounting of land grounds in Russia are considered in article. Documentary registration and also maintaining the synthetic and analytical accounting of these assets in the organization is analyzed. The main correspondence of investment in agriculturally used areas is given and as the method of calculation of cadastral cost of the land plot is considered. The comparative characteristic of reflection of agriculturally used areas according to IFRS 16 and RAS 6/01 is given.