Zhuk V. Development of accounting in the agrarian sector of economy: theory, methodology, practice

Strategy and tactics of IFRS introduction in Ukraine are considered. Scientific problem of accounting theory boundedness in the decision of modern economic problems is solved through determination of new accounting paradigm of steady development economy and institutional accounting theory, clarification of nature and substance of accounting system, its topic, objects, methodology and methods, development of classification and hierarchy of the institutional providing of accounting development, determination of accounting development through the particular branch aspects of his theory and practice. Pre-conditions of development and introduction of standards are created on accounting and record-keeping of grounds of the agricultural setting, budgetary support of rural development, biological assets, perfection of the financial reporting. The scientific novelty of the got results consists in the ground of theoretical and methodological positions of alteration of the international, national and of a particular branch system of accounting, forming of standards of accounting of agrarian sphere of economy, scientific bases of the institutional providing of his development and to development of Conception of development of accounting in the agrarian sector of economy. Drawn on research results Ministry of agrarian policy of Ukraine, Ministry of finance of Ukraine, Statutory broker of statistics of Ukraine, Federation of public accountants, accountants and financiers of AІK of Ukraine, Main administration of agroindustrial development of Kiev regional state administration. Sphere, industry of the use: legislative activity of public organs of management, scientific researches, educational innovations, practical activity of agroindustrial enterprises.