Värdering av lager i lantbruk
Går det att värdera ett växande lager?
Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach. Three interviews were conducted, one with the tax authority and two with specialist expertise in agriculture. Results: The study shows that current regulations do not take into account the valuation of growing crops, however according to generally accepted accounting principles which advocate the matching principle where expenses shall be recognised along with the related revenues in the same accounting year, apply. Key words: Inventory valuation, grain stock, growing crops, produced stock, financial statements, financial accounting, growing crops, work in progress.