Act of acquiring shares of collective farms: problems and their solutions | Акционирование колхозов: проблемы и пути их решения
2011
Bychkov, N.A., National Academy of Sciences, Minsk (Belarus). Institute of System Studies in Agro - Industrial Complex
During transformation process of collective farms (agricultural production co-operatives) to open joint stock company organizations are faced to several problems which in absolute majority are connected with costs of accounting which collected for many years, as well as regulation of property relations, formation of collective investment fund. At inventory realization during organizations preparation for act of acquiring shares the objects, created and negligible in accounting of the enterprises for years, are estimated and restored in the account. Many problems are arisen with correctness of codes usage, and consequently norms of capital allowances. The mistakes are admitted at revaluation of the basic means or in primary registration documents there is no data, provided by the legislation, doubtful data are specified. There is no initial cost (regenerative cost taking into account revaluations is underlined), there are no data on the made capital investments (modernizations, reconstruction), names of objects of real estate in inventory account cards of the basic means of frequently, and input years do not coincide with the similar information in characteristics sheets, there are no object characteristics. One more problem is the absence at collective farms of documents on the property right to objects of real estate.
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