Organization of accounting at agricultural enterprises: specifics and prospects of development

The procedure for organizing and maintaining accounting at an enterprise remains an urgent problem not only in theoretical aspects, but in practical ones for each enterprise, since any organization has its own specific features and features of its activities. The article discusses the features of agricultural production and their impact on the organization of the accounting system at agricultural enterprises. The authors highlight the characteristic features of the production activities of agricultural enterprises, describe the main specific points in the organization of accounting related to this, and identify the main objects of accounting. As prospects of development of accounting in agriculture examines the application of international financial reporting standards that will improve the transparency and reliability of the accounting system and reporting, compiled according to this standard, it is possible to reflect in detail all the information about the activities and influence of all possible factors.