Розвиток системи обліку фінансових результатів в агробізнесі: виклики та пріоритети

Abstract

The directions and priorities of development the accounting system of financial results at agrarian enterprises under martial law were studied. It has been proven that the national accounting system of financial results in the agricultural sector needs deepening of organizational foundations based on reforming. The need to introduce extended analytics of relevant sub-accounts has been determined, which will ultimately increase the in formativeness of internal reporting the financial results of agricultural enterprises, taking into account the principle of relevance.