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DEVELOPMENT OF ACCOUNTING POLICY IN ORGANIZING ACTIVITY OF
AGRICULTURAL SECTOR
Boltaev Abror Sayitmuradovich
PhD,
Associate Professor of “Accounting and audit”
department of Fiscal Institute
Abstract.
This article is devoted to consideration of the issues of formation of accounting policies in
the organization of accounting for agricultural activities. In particular, the article presents opinions,
approaches and proposals on the concept of accounting policy, its structure, the procedure for reflecting
agricultural activities in accounting policies. Relevant conclusions have been formulated in reliance upon
the results of the study
.
Keywords:
agriculture, agricultural activity, accounting policy, biological asset, long-term
biological assets, current biological assets, agricultural products, accounting policy for tax purposes.
Introduction
As a result of the economic reforms implemented in our country under conditions of the economy
digitization, expansion of the scope of users of accounting information and deepening of integration
processes require the acceleration of adjusting the accounting system in compliance with the
international financial reporting standards (IFRS). In addition, as result of the transition of business
entities to the organization of accounting in reliance upon the IFRS, in the accounting and reflecting of
agricultural activities infinancial reporting introduction of such new economic categories, as
agricultural activity, biological asset, agricultural harvest, productive biological assets, biological
transformation and agricultural harvest, as well as specific (technological, biological or climatic
changes) peculiarities of agricultural activity impose new requirements and formation of an accounting
policy, which is important for the correct organization, maintenance and efficient management of the
accounting of agricultural activities. Because the accounting policy is essential in the formation of
complete and reliable information in the objective reflection of the accounting of agricultural activities,
ensuring the efficiency of management.
Literature review
Monographic studies illustrate that the accounting policy is being developed based on the general
rules of National Accounting Standard (NAS)
№1 “Accounting Policy and Financial Reporting” on the
procedure for organizing the accounting of agricultural activity and reflecting it in the financial
statements. Herewith, the organizational, technical and methodological support of the accounting policy
developed by business entities and intention for taxation purposes do not fully meet current
requirements. In particular, they do not specify the accounting procedure and the information to be
disclosed regarding agricultural activities. Moreover, in many cases, composition of the accounting
policy is limited to the copying of the rules established on the objects of account
ing based on NAS№
1.
In our opinion, such an approach is not considered correct because in the accounting policy, the
recognition criteria and evaluation methods of biological assets and agricultural products related to
agricultural activities, in particular, the useful life of productive biological assets (by individual types),
determination of liquidation value, amortization calculation methods, revaluation and organization and
transfer of inventory, information on the criteria for recognition of profits and losses should be fully
disclosed. Definitely, such shortcomings, first of all, do not comply with the requirements for the
formation of accounting policy, and reduce its importance as a management function. On the other hand,
developed accounting policy is not logically consistent and demonstrates that it does not fully satisfy
the needs of users and has the effect of reducing the level of reliability of accounting information.
From this point of view, accounting policy should be logically consistent and should be elaborated
covering all aspects of financial and economic activity when organizing the accounting of agricultural
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activity in business entities. Therefore, we would like to first touch on the concept of accounting policy,
stressing that the head of the company where accounting is handled and the head of the accounting
service must have the knowledge, skills and competences of the concept of accounting policy, its
formation and approval.
According to the results of the research, the concept of accounting policy is defined in different
ways based on a common basis in the current legal documents and economic sources. In particular, in
NAS №
1
, “accounting policy is defined as the methods used by the head of an economic entity to
maintain accounting and prepare financial statements, together with their principles and foundations”
(NAS, 1998)
. In addition, it states that “The accounting policy o
f the business entity is developed by the
head of the entity so that the financial indicators of the business entity’s activity in the financial
statements compiled for different years are comparable to each other”
(NAS, 1998).
International accounting standard (IAS)
№
8 “Accounting policies, changes and errors in
accounting estimates
”
states that “Accounting policies are certain principles, methods, customs, rules
and practices used by a business entity in the preparation and presentation of financial statements
”
[3].
It is clear from this that the accounting policy should be focused on enhancing reliability,
appropriateness and comparability of the information reflected in the financial statements of the
business entity. Moreover, the requirements for disclosure of accounting policies (except for the
disclosure of changes in accounting policies) are established in IAS (2022)
№
1 “Presentation of
Financial Statements”
.
In general, the definitions given to the concept of “Accounting policy” in national and in
ternational
standards are similar, only the scope of accounting policy is provided more widely in NAS
№
8. For
example, in NAS
№
1, the scope of application of the accounting policy is defined as the need to follow
the legislation of the Republic of Uzbekistan on accounting and the obligation of the head of the
economic entity to formalize the accounting policy with an order. Such requirements are not available
in NAS
№
8.
In the opinion of the scholars-economists Dusmuratov and Juraev(2016),
“Accounting po
licy is an
internal regulatory document consisting of a system of interrelated principles, requirements, forms,
methods and tools, developed by selecting and forming the optimal alternative options for the
organization, maintenance and compilation of financial and other reports by the economic entity,
approved by relevant statutory acts
”.
In this regard, economists approached the formulation of the
accounting policy, taking into account that its elements should be organic and consistent, and there
should be a constant cause-and-effect relationship between them.
According to experts in the accounting Ortikov and others (2019)
, “Accounting policy is an order
of methods of accounting, initial observation of the fact of economic events of chartered and other
activities (documentation and inventory), expression in the measure of value (estimation and
calculation), current grouping (accounts and double-sided recording) and final summarization
(balancing and reporting)”
. In this approach, industry experts focused on the methods of accounting.
They did not take into account the principles, forms and foundations of accounting and financial
reporting.
From the point of view of the scholar-economist Kuljanov (2020),
“
Accounting policy is the
consolidation of valuable measurements, the facts of the general economic activity of the company and
sequence of implementation of current grouping or accounting methods
”
. In this approach, it can be
seen that the economist has mainly placed an emphasis ton the accounting methods.
Economists Karimov and others (2021)
have developed the following definition: “Accounting
policies are specific principles, methods, customs, rules and practices used by an entity in the
preparation and presentation of financial statements”.
These economists approach the concept of
accounting policy within the framework of international financial reporting standards and limited their
considerations with the issues of preparation and presentation of financial statements.
According to the definition developed by the scholars-economists Khasanov and others (2021),
“The accounting policy is a set of methods and forms of accounting that the enterprise has
selected and
announced from the alternative methods and forms of accounting allowed by the current laws and other
statutory acts
that regulate the activities of economic entities”.
In this definition, it is emphasized that
the enterprise chooses the most acceptable from the alternative methods and forms of accounting
permitted by law and other statutory acts and announces them.
In the opinion of Kondrakov (2022), the Russian economist of the Commonwealth of Independent
States, “Accounting policy
represents the methods of accounting and evaluation of accounting objects,
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which allow various techniques, established assumptions and requirements, as well as characteristics
of the enterprise (organizational, technological, the number and qualifications of accounting employees,
the level of technical support of accounting employees, etc.)
”.
In this definition, the point of view of
Russian scholar is limited to the details of the elements of his method of organizing and maintaining
accounting.
According to the opinion of the group of economists headed by Endovotsky (2022)
, “The
accounting policy of the enterprise implies a set of methods of initial observation, value measurement,
current grouping, and final summarization of the facts of the economic activity of accounting, adopted
by the economic entity”.
The considerations of these economists are also limited by accounting methods.
Furthermore, economists headed by Getman (2022)
suppose that “Accounting policy is a set of
accounting practices and methods that are selected and consistently applied by the enterprise, which
are considered to comply with the conditions of operation and the requirements for the complete
presentation of results and financial status”.
Analysis and results.
Having studied the approaches to the accounting policy provided in the statutory acts and
research papers of the economists-scholars, as well as specifying theoretical and practical significance
of the accounting policy concept, the author has developed the following defiinition
: “Accounting
policy
means an internal regulatory document consisting of a system of principles, forms, methods and tools
used in the organization, maintenance and preparation of financial statements selected by the head of
the accounting entity from the general rules defined in the current statutory acts
”
.
The concept of accounting policy differs from the definitions in the sources considered above in
the following aspects of our approach:
first of all
, the current statutory acts define the general rules for
the organization, handling and preparation of financial statements. That is, the principles, methods,
requirements, forms, actions and rules mentioned in the approaches of the above economists are cited
as general rules.
Secondl
y, in reliance upon the nature of its activity, the business entity should choose
the principles, forms, methods and tools that are essential it to be used in accounting and financial
reporting.
Thirdly
, it is the system of principles, forms, methods and tools selected based on the nature
of the activity of the business entity from the general rules defined in the statutory acts and is applied
for use in accounting and financial reporting, formalized by the order of the head of the accounting
entity. For this reason, it is considered an internal regulatory document.
At the same time, it can be observed that the approaches of economists are different in terms of
its structure in the formation of accounting policy in business entities (table 1).
Table 1
Approaches to the structural composition of the accounting policy
12
Source
Structural composition of the accounting policy
Alborov
(2016)
General
rules
Selected
options of
accounting
methods
Selected options
of accounting
technique
Organization
of accounting
-
-
Geltmanetal
(2022)
Accounting
technique
Organization
of accounting
Accounting
technique
-
-
-
Dusmuratov,
Djuraev
(2016)
General
rules
Organizational
issues
Technical
support
Methodo-
logical
support
Taxation-based
issues
-
Karimov and
other (2021)
General
rules
Selected
option of the
accounting
technique
Formation of
financial
statements
Doing
accounting-
operational
activities
-
-
Dusmuratov,
Boltaev (2022)
General
rules
Organizational
issues
Technical
support issues
Methodologi-
cal issues
Taxation issues
Taxation
issues
Temirov
(2021)
General
rules
Financial
statements
Selected method
of accounting and
their disclosure
Tax policy
Final provisions,
further clarification
and analysis of data
-
12
Developed by the author in reliance upon the comparative study of sources
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This situation can be obviously demonstrated in the fact that the accounting policy of the state-
owned
enterprise “
Uznaslchilik
”
, which is considered the object of the study, is approved with the rules
of 11 points on the general basis
1
. In particular:
1. Determining the form and methods of accounting in compliance with the Law of the Republic
of Uzbekistan
“
On Accounting
”
and the National Accounting Standard (NAS
) № 21;
2. Installing the accounting data
processing technology using specialized computer program “1C:
Accounting”;
3. Necessity of use and compilation of the forms of financial statements, which must comply with
the rules for filling them;
4. It is established to use the accrual method when accounting for exchange rate differences in
business transactions related to foreign exchange: positive exchange rate difference - to account for
deferred income, negative exchange rate differences - to be taken into account in expenses of the future
periods;
5. The procedure for inventorying property and financial liabilities to ensure the reliability of
accounting and financial reporting data;
6. It is determined that the inventory and household equipment in the enterprise should include
tangible assets that last less than one year, regardless of their service life and value;
7. The profit or loss determined in the reporting year that is not related to the activity of previous
years is determined to be included in the results of financial and economic activity of the reporting
period;
8. Depreciation of fixed assets is determined by the straight-line method;
9. Using the indexation method in the revaluation of fixed assets;
10. The straight-line method is used in the calculation of amortization of intangible assets;
11. The procedure for issuing power of attorneys for obtaining inventories is set.
In addition, it defines the duties of the chief accountant.
In our opinion, such formulation of the accounting policy of the state enterprise-owned company
“
Uznaslchilik
”
according to general principles is not considered a correct approach. Because the
elements of this accounting policy are not formed organically and consistently and do not fully cover all
aspects of financial and economic activity. In particular, it is considered expedient to formulate
accounting policy on the systematic basis in reliance upon separate division of the provisions specified
in paragraphs 1 and 3 of the accounting policy and the rights and obligations of the chief accountant
included in th
e “Organizational issues” section, the provisions specified in paragraphs 2, 5 and
11 in the “Technical maintenance issues” section, and the remaining items in the “Procedural issues”
section. In addition, the cumulative method of accounting for exchange rate differences specified in
paragraph 4 of the accounting policy are not being used from January 1, 2019 in compliance with
paragraph 19 of NAS № 22 “Accounting of assets and liabilities denominated in foreign currency”
(2004). Therefore, in the accounting policy, it is necessary to determine the direct method of accounting
for exchange rate differences. At the same time, the forms of primary documents used, internal reports,
rules of document circulation and plan schedule, account registers used in accounting, plan of working
accounts, composition, recognition, evaluation of accounting objects, selected methods of reflecting
them in accounting accounts and their financial - the procedure for reflecting economic activities in the
accounts and approaches to taxation issues are not reflected.
It is known that in accordance with Article 77 of the acting Tax Code, the accounting policy for
taxation purposes is determined independently by the taxpayer and approved in a voluntary form, and
it must reflect the following aspects:
-
the form of the tax account registers developed independently by the taxpayer or tax agent and
the procedure for their compilation, unless otherwise provided by tax legislation;
-
officials in charge of its compliance;
-
the procedure for keeping separate accounts for taxation purposes, if the obligation to keep such
accounts is provided for in the Tax Code;
-
the methods chosen by the taxpayer for attributing costs to expenses for the purpose of
calculating income tax, as well as offsetting value added tax;
-
policy for determining hedged risks, hedged items and hedging instruments used in relation to
them, methodology for assessing the degree of effectiveness of hedging in case of hedging operations,
1
Accounting policy of the state-owned company
“
Uznaslchilik
”
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as well as other financial risks;
-
depreciation rates (methods of accrual) for each group and subgroup of assets (2020).
Researches demonstrate that accounting policy for taxation purposes by some business entities
is being developed on general basis in accordance with the provisions of the Tax Code. Definitely, we
cannot say that it fully meets current requirements because it is mainly limited to copying the rules
defined in the Tax Code. This indicates that the accounting policies developed for taxation purposes are
not logically consistent and do not satisfy the needs of users.
According to experts in accounting, in particular, specialists from
“
YARAN consulting
”
limited
liability company (LLC),
“
Accounting policy for taxation purposes is only the rules for keeping
documents and calculating taxes for taxation purposes
”
13
.
D. Saidova, an expert of “Norma” LLC, calling this concept a tax accounting policy, states that “Tax
accounting policy is an internal document of the taxpayer, which confirms the adopted tax accounting
system”
14
.
According to the above considerations specified above, it is assumed that the accounting policy
for taxation purposes will be developed as a separate document. However, according to Article 77 of the
Tax Code, it is determined to be approved in a voluntary form.
Therefore, the accounting policy for taxation purposes can be compiled in the form of a separate
internal document or part of the accounting policy of the business entity (figure 1).
Figure 1. Forms of accounting policies for taxation purposes
15
In our opinion, since aspects of the accounting policy related to taxation issues are inextricably
linked with accounting objects, it is appropriate to include the accounting policy for taxation purposes
as part of the accounting policy of the business entity, not in the form of a separate document.
Thus, based on the approaches of economists on the structural components of the accounting
policy and the critical analysis of the accounting policy of the state enterprise
“U
znaslchilik
”
, which is
the object of research, we propose to form the structural composition of the accounting policy of
business entities as follows (table 2).
The structural composition of this proposed accounting policy can be developed by each business
entity with the account of the peculiarities of its financial and economic activities because this proposed
structure has been worked out in reliance upon the rules of accounting policy formation specified in the
current statutory acts.
Furthermore, taking into consideration that the accounting policy is essential in regulating
relations related to the accounting of accounting objects and their reflection in financial statements, it
has been studied to what extent the procedure for accounting objects of accounting and their reflection
in financial statements is revealed in the accounting policy of the state-owned company
“
Uznaslchilik
”
,
which is the object of the study.
The accounting policy of the state-
owned company “Uz
naslchilik
” determines
the procedure for
accounting of accounting objects on a general basis, and the accounting rules are specified in a mixed
order according to its structural composition. For example, the forms and methods specified in the
current statutory acts on the organization, maintenance and financial reporting of agricultural activity
accounting, indexation method for revaluation, the straight-line method for calculating depreciation,
and the general principles of the inventory transfer procedure are defined.
In our opinion, such an approach does not fully provide the users with accounting information
related to the organization, maintenance, and financial reporting of agricultural activity accounting.
13
yaran.uz web-site.
https://yaran.uz/soli%D2%9B-solish-ma%D2%9Bsadlaridagi-%D2%B3isobot-siyosati-2020-jil/
14
buxgalter.uz. web-site.
15
Developed by the author in reliance upon the comparative study of sources
Forms of accounting policies for taxation purposes
As a separate internal document
In the form of a part of the accounting policy of the
business entity
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Table 2
Structural composition of accounting policy in business entities (proposal)
16
PART I. GENERAL PROVISIONS
This section disclosures the following data:
-
name of the business entity, organizational and legal form, state registration date and number, state registration address, founders and their share in the authorized capital, types of activity (main
and other types of activity), separate divisions (if any), related parties, participation and share in the activities of other legal entities and information related to other business entities;
-
the aim, tasks, period of application of the accounting policy, users, scope of publication and confidentiality, regulatory and legal bases and main principles of the formation of the accounting policy.
PART II. ACCOUNTING
Chapters
Structure
1. Organizational issues
Organization of accounting, internal control system, qualification requirements, duties, rights and responsibilities of the head of the accounting service are
reflected. Moreover, it describes the structure of the accounting service and the division of duties of its employees, as well as the procedure for carrying out
an inventory. At the same time, the procedure for preparation and presentation of financial statements is indicated.
2. Technical provision
(support) issues
It indicates the forms of primary documents used, internal reports (order, forms, periodicity, terms of preparation and submission, users), rules of document
circulation and plan schedule, account registers used in accounting, plan of working accounts and accounting software and procedures for its maintenance.
3. Methodological issues
It reveals the composition, recognition, evaluation, selected methods of accounting objects (long-term assets, current assets, sources of own funds, liabilities,
income and expenses), calculation of depreciation, as well as the issues of revealing their movement in financial and economic activities.
PART III. TAXATION
Chapters
Structure
1. Organizational issues
Normative and legal bases of taxes and fees. This part provides
the procedure for calculation, submission and payment of the taxpayer’s fixed taxes, as well
as the statutory acts required for reflection in the accounting.
Persons in charge of taxation matters. It lists the persons responsible for taxation issues and defines their obligations.
List of taxes payable. It shows the types of taxes that business entities as taxpayers must pay in accordance with the current tax legislation.
2. Technical provision
(support) issues
The form and procedure for creating tax account registers. In this case, the following is specified: account and tax documents are drawn up in paper and (or)
electronic forms; the tax report form for each type of tax specified for the taxpayer is displayed; it is indicated that the procedure and forms of tax accounting
registers developed independently by business entities are attached to the accounting policy as additional documents; when calculating taxes, if information
is obtained from financial account registers, these registers are indicated; tax reporting retention periods are shown.
3. Methodological issues
Procedure for separate accounting for taxation purposes. In this case, when the tax payer simultaneously performs the types of activities provided for in the
tax code by different procedures of taxation, based on the accounting information, it is indicated in which way the separate accounting of the objects of
taxation and the objects related to taxation is kept.
Taxation procedure. In this case, the taxpayer must specify in detail the tax elements for each type of tax. That is, for each type of tax, the following information
must be fully disclosed: the object of taxation; what benefits are available and by whom or on the basis of which statutory act it is set; how the taxable base
is determined; how the tax rates are fixed; how the tax is calculated; when the tax report must be submitted; the terms of payment of the calculated tax
amount; how the economic transactions related to the calculation, and accounting of taxes are reflected in accounting; for the purpose of calculating profit
tax, attributing costs for expenses, as well as selected methods of accounting for value added tax; the policy of determining hedged risks, hedged items and
hedging tools used for tax purposes, hedging operations, as well as assessing the level of hedging efficiency in case of implementation of other financial risks
methodology; depreciation norms (calculation methods) for each group and subgroup of assets for taxation purposes.
PART IV. FINAL PROVISIONS
This part discloses the following data: the procedure for making changes to the accounting policy for accounting and taxation purposes; the procedure for accounting for errors made in the preparation
of financial statements and tax reports; unforeseen situations and events of economic activity after the date of preparation of the balance sheet; the name of the management div approving the
financial statement and the date of publication of the financial statement; responsibility for violating the rules established in the accounting policy and other data.
16
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Therefore, it is appropriate to disclose the procedure for accounting objects of accounting,
including agricultural activities, in the “Procedural issues” section of the “
Book-keeping
” part of the
accounting policy as follows:
Activity of agriculture:
-
description of terms related to agricultural activity;
-
classification of assets related to agricultural activity;
-
regulatory and legal bases of accounting and financial reporting of agricultural activities;
- basic principles and methods of accounting for agricultural activities.
1. Biological assets:
1.1. Long-term biological assets
- classification of long-term biological assets;
- procedure for recognition and valuation of long-term biological assets;
- accounting for revenues received from long-term biological assets;
- accounting for the movement of long-term biological assets in economic and financial activities;
- amortization and impairment of long-term biological assets;
- accounting for outflow of long-term biological assets;
- procedure for accounting for economic transactions related to the movement of long-term
biological assets:
№
Content of the economic
transaction
Interconnection
of accounts
The document,
which constitutes
the basis
Person in
charge
Term
Debit
Credit
1
- disclosure of the data related to long-term biological assets in financial statements.
1.2. Current biological assets
- classification of current biological assets;
- procedure for recognition and valuation of current biological assets;
- accounting for revenues received from current biological assets;
- accounting for the movement of current biological assets in economic and financial activities;
- impairment of current biological assets;
- accounting for outflow of current biological assets;
- procedure for accounting for economic transactions related to the movement of current
biological assets:
№
Content of the economic
transaction
Interconnection
of accounts
The document,
which constitutes
the basis
Person in
charge
Term
Debit
Credit
1
- disclosure of the data related to current biological assets in financial statements.
2. Agricultural product:
- classification of the agricultural product;
- procedure for recognition and valuation of the agricultural product;
- accounting for revenues received from the agricultural product;
- accounting for the movement of the agricultural product in economic and financial activities;
- accounting for outflow of the agricultural product;
- procedure for accounting for economic transactions related to the movement of the agricultural
product:
№
Content of the economic
transaction
Interconnection
of accounts
The document,
which constitutes
the basis
Person in
charge
Term
Debit
Credit
1
- disclosure of the data related to the agricultural product in financial statements.
In our opinion, the accounting policies of business entities, in particular, specifying the procedure
for keeping accounts of agricultural activities and reflecting them in financial statements as above, will
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ensure their relevance, reliability and simplicity for users.
Conclusion and recommendations.
Thus, the following conclusions have been made as a result of the research conducted on the
formation of accounting policies in the organization of agricultural activity accounting:
-
the author’s approach to the concept of “accounting policy” has been elaborated in reliance upon
the study of national and international standards and the approaches of local and foreign economists.
In addition, according to the sources used, different aspects of the definition of the
“
accounting policy
”
concept have been justified;
-
the structural composition of the accounting policy of business entities has been proposed on
the basis of the critical analysis of approaches of economists in the formation of the accounting policy in
general and the accounting policy of the state-
owned company “Uz
naslchilik
”
, which is the object of the
research;
-
based on the study of the current Tax Code, the approaches of experts and economists to the
formation of accounting policy for taxation purposes, the feasibility of including it as a part of the
accounting policy of a business entity, rather than in the form of a separate document, has been
substantiated as it is inextricably linked with separate accounting objects;
-
taking into consideration the fact that the accounting policy is essential in regulating relations
related to the accounting of accounting objects and their reflection in financial statements, it is proposed
that the accounting policy of agricultural activity should be disclosed in the
“
Procedural issues
”
section
of the
“Book
-
keeping”
part of the accounting policy.
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Fan Ziyasi
”
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–
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№8 “Accounting policies, changes in accounting
estimates and errors”
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Issues of harmonization of accounting and auditing with international standards during the
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”,
October 24. Pages 292-298.
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