• Larisa Gennadievna Ulyasheva Pitirim Sorokin Syktyvkar State University
Keywords: accounting model of logging, natural resources extraction, logging activities, pre-exploring activities, RAR 24/2011, IFRS, RAS


The crisis financial state of the logging companies requires the reconsideration of the approaches to the management of this sphere of extracting activity. In the context of the rapidly changing economic environment, the users of the accounting information, which is the main information support for decision making, raise standards for the quality of formed indices. The convergence of RAS and IFRS which specify certain requirements to the extracting activity representation in the financial accounting raises the importance of the accounting model development for logging activities.

The paper identifies the problems in the accounting of the producing environmental management process which do not allow reflecting exactly the actual economic reality of logging and, thus, decrease the value of the accounting data for the information users. The author suggests solving these problems through the modeling of the economic activity that is a generally recognized tool for obtaining high-quality information base and effective work with it.

The review of the directives of the international importance documents regulating the creation of the reporting by the extracting companies allowed developing the criterion, the adherence to which contributed to overcoming the detected non-integrity of the applicable approach and improving the degree of representation fidelity in the accounting of the natural resources extraction. Using the executed analysis of the provisions of Russian industrial accounting philosophy, the author identified the restrictions for its application for the creation of a correct producing process image necessary for users. Based on the developed criterion, through the pre-systematization of practical actions relevant to the industry under the study and the following grouping of the resources movement by the stages of the extracting activity, the author carried out the assessment of the possibility to bring Russian accounting rules into accordance with the international requirements. It allowed creating the accounting model of logging corresponding to the true economic reality and optimally satisfying the needs of the users in obtaining high-quality information for decision making.

Author Biography

Larisa Gennadievna Ulyasheva, Pitirim Sorokin Syktyvkar State University

senior lecturer of Chair “Accounting and Auditing”


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Economical Sciences