IDEAS home Printed from https://ideas.repec.org/a/iaf/journl/y2016i4p69-79.html
   My bibliography  Save this article

Agrarian Receipts as an Alternative Form of Crediting Agricultural Entities: Accounting Aspect

Author

Listed:
  • Nataliya Pravdyuk

    (Vinnytsia National Agrarian University, Vinnytsia, Ukraine)

Abstract

This article substantiates the nature and mechanism of application of agrarian receipts when crediting agricultural producers and development of organizational and methodological generally accepted accounting principles for agrarian receipts as debt securities. It analyses the intersubject relationship between financial and credit participants of legal relations in the course of implementation of agrarian receipt mechanism. It systematizes areas of concern related to circulation of agrarian receipts that suppress the efficiency of application of such debt instrument by agricultural entities when mobilizing financial and material and technical resources. It underlines common and distinctive features of crediting entities using agrarian receipts and payments by drafts. Organizational and methodological and practical advice aimed at improvement of representation of agrarian receipt transactions in accounting and reporting of financial and credit participants involved into legal relations is developed.

Suggested Citation

  • Nataliya Pravdyuk, 2016. "Agrarian Receipts as an Alternative Form of Crediting Agricultural Entities: Accounting Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 69-79, December.
    • Handle: RePEc:iaf:journl:y:2016:i:4:p:69-79
    as

    Download full text from publisher

    File URL: http://www.afj.org.ua/pdf/429-agrarni-rozpiski-yak-alternativna-forma-kredituvannya-silskogospodarskih-pidpriemstv-oblikoviy-aspekt.pdf
    Download Restriction: no
    File URL: http://www.afj.org.ua/en/article/429/
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ruslana Sodoma & Halyna Skhidnytska, 2017. "Agrarian Receipt as an Alternative Form of Lending of Agrarian Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 112-118, September.

    More about this item

    Keywords

    accounting; crediting; agrarian receipt; debtor; creditor;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2016:i:4:p:69-79. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Serhiy Ostapchuk (email available below). General contact details of provider: https://edirc.repec.org/data/iafkvua.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.