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Innovations in the accounting assessment of production stocks of an agricultural organization

The article discloses innovations in the assessment of inventories for agricultural organizations, which come into force in 2021. The main differences in the conceptual framework of PBU 5/01, FSBU 5/2019 and IAS 2 are determined, a comparative characteristic of the composition of the reserves is presented. Significant differences in the valuation of inventories broken down by the options for purchasing these assets are disclosed. The essence of the innovations in the assessment of reserves at their disposal is reflected in the article. It was recommended that accountants organize the transition to FSBU 5/2019 using one of the following methods: retrospective and prospective. Provide in the accounting policy options acceptable for the organization for the formation and use of estimates of inventories, using the methodological tools of the new standard.