Методические элементы единой учетной политики компаний агрохолдинга

Abstract

In this article, the authors have highlighted the basic information that should be reflected in the accounting policy of the agricultural holding in relation to accounting methods. Th e mandatory elements of the methodological section of the accounting policy of the agricultural holding for accounting purposes are defined. Recommendations on the formation of methodological aspects of the accounting policy of the integrated agricultural structure are presented.