Agrarian Receipts as an Alternative Form of Crediting Agricultural Entities: Accounting Aspect

This article substantiates the nature and mechanism of application of agrarian receipts when crediting agricultural producers and development of organizational and methodological generally accepted accounting principles for agrarian receipts as debt securities. It analyses the intersubject relationship between financial and credit participants of legal relations in the course of implementation of agrarian receipt mechanism. It systematizes areas of concern related to circulation of agrarian receipts that suppress the efficiency of application of such debt instrument by agricultural entities when mobilizing financial and material and technical resources. It underlines common and distinctive features of crediting entities using agrarian receipts and payments by drafts. Organizational and methodological and practical advice aimed at improvement of representation of agrarian receipt transactions in accounting and reporting of financial and credit participants involved into legal relations is developed.