| Abstract [eng] |
Object: the determination of the true value of the state forests. Purpose: identify the difficulties and opportunities of determination the true value of state-owned forests in the public sector. Objectives for the achievement of the purpose: to identify the problem of the true value of state forestry accounting by introducing a new public sector accounting reform; to determine the main problems of the state forestry accounting in real value, to analyze the theoretical and practical researches used in the evaluation of state-owned forests; to create the methodology for the analysis of state forestry accounting in real value; to conduct a detailed case study in the case of a forest enterprise. Methods used in the research: analysis and synthesis of scientific literature, accumulation and systematization of information sources, data collection, critical evaluation and generalization. The quantitative analysis was used for empirical research, analyzed analytically and descriptively. |
