Open AccessAccounting of Economic Content and Legal Form of Lease Relations in Timber Logging
Author(s) -
Л. Г. Уляшева
Publication year - 2020
Publication title -
učët. analiz. audit/učët, analiz, audit
Language(s) - English
Resource type - Journals
eISSN - 2619-130X
pISSN - 2408-9303
DOI - 10.26794/2408-9303-2020-7-1-58-68
Subject(s) - lease , accounting , accounting information system , logging , national accounts , quality (philosophy) , management accounting , representation (politics) , business , computer science , political science , law , finance , geography , philosophy , epistemology , politics , forestry
Qualitative representation in the accounting space of economic and legal characteristics of various events and objects is currently the problem that has not fully been resolved yet, despite the action in Russian and international accounting practice of the principle of priority of content over the form. The article is devoted to improving the veracity of accounting information about forest resources used in the logging business on lease terms. The methodological basis of the study was the conceptual framework of IFRS, the provisions of Russian accounting standards, as well as the postulates about accounting as a means of modeling the economic activity of any organization and the mandatory relationship of the form and content. The use of methods of historical actualization, analysis, comparison, synthesis, modeling, analogy and generalization provided an opportunity to develop an approach that allows you to reach a compromise in the accounting reflection of the economic content and legal form of lease relations in the logging sector. The result of the study was a refined accounting interpretation of the economic essence of the lease agreement for logging. The theoretical significance of the study is to justify the need to re-qualify the relationship between the state and the logger. The practical application of the proposed recommendations will improve the quality of the indicators generated by the accounting system, provided to all categories of users.