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Faithful information reporting on natural resources is essential for the formation of macroeconomic indicators, including such an important socio-economic indicator as domestic wealth. The new Federal Accounting Standard of Government Finance on Non-Production Assets, which became law on January 1, 2021, establishes uniform requirements for accounting and disclosure of information on natural resources in financial statements. The article considers the requirements for natural resources accounting, including their estimation in accordance with the new federal standard. The article reveals some theoretical and methodological problems of natural resources accounting and makes proposals for its further improving in public sector organizations. The article proposes a non-produced assets classification on the basis of their form — tangible and intangible non-produced assets. The author also suggests using the key rate of the Bank of Russia for discounting when determining a fair value of natural resources in an inactive market or in its absence.

Natural Capital Accounting in Accordance with Public Sector Accounting Reforms