Marynchenko O. Accounting in agricultural holdings formations

The thesis is dedicated to theoretical-methodological basis and working out of suggestions about improvement of bookkeepers' informational supplying of holdings' activity in agricultural economy sector of Ukraine. In the thesis theoretical states about economic and legal matter of holding entity are deepened according to theoretical-methodological basis of accountant science. Theoretical foundation of accounting in agricultural holdings is developed. Harmonizational tendency of institutional supplying in holdings' accounting is defined on the corporative, sectoral, governmental and international levels. Conceptual approaches to holding's accounting policy formation are founded so that it allows to consider holding as a united accounting entity by internal and external users. Methodological principles of accounting are supplemented, in particular by accounting methods improvement of agricultural purpose land use right, goodwill and separated generalization of corporate sectoral accounting objects in consolidated financial reporting. In the thesis accounting informational supplying in holdings' activity of sectoral governance is developed for the first time for the agricultural economy sector of Ukraine.