Development of a non-monetary capital accounting system in accordance with IFRS

With the transition of Russia to market relations, several areas of information collection and processing of accounting data have emerged. According to the goals many scientists divide accounting into separate units, arrange a system of accounting and data processing, often irrelevant; it leads to increased costs of accounting in organizations. Agricultural sector is of great importance for the economy stabilization which is currently paid focused attention, but the support for its development is minor. Due to the current conditions, it is necessary for agribusiness organizations to analyze independently the available internal resources to ensure the gradual development of the organization and the agricultural sector as a whole. The article presents the approaches to the development of the accounting system of non-monetary capital in accordance with IFRS. It deals with the system of parallel accounting and cooperative one, that is, the formation of an information base in the inextricable connection between the two types of accounting, which reflects the accounting system as a whole. The scheme of the life cycle of non-monetary capital is presented in the article. The author gives the ground for the targeted use of amortization expenses aimed at the capital recovery and renewal, therefore, creation of a separate fund for the accumulation of facilities to improve the interaction of non-monetary capital in the chain of economic development of the agricultural sector of the economy.