Kvartshava O. Accounting and reporting in farming enterprises

The thesis is devoted to the extension of theoretical and methodical fundamentals and development of practical recommendations concerning advancing of accounting and recording in farming enterprises with the aim to improve management information support. In the thesis the essence of the concept 'farming enterprise' is specified, the existing classification regarding farming enterprises for the purposes of accounting is clarified, current legislative and regulatory control of the accounting in farming enterprises is assessed, the procedure for recording preparation is examined, the problems of international financial recording standards adoption into the farming enterprises accounting are defined. Differentiated approach to the organization of accounting and recording process in farming enterprises based on advancing of the accounting methodical fundamentals in the specified types of family, small big farming enterprises is suggested, implementing this approach will promote recording preparation allowing for accounting abilities of the farming specified types and also meeting the consumers' interests for the management needs.