Kucherenko T. Financial reporting in the system of management of the agricultural production

The object of research: international and national standards of accounting and financial reporting, Framework for the Preparation and Presentation of financial statements and financial reporting process of development under the influence of modern economic theories of sustainable development in a globalizing world economic processes. Objective: To study theoretical and methodological principles in the financial statements of agricultural enterprises under the influence of the theory of capital management, sustainable development and the needs of the agricultural sector of Ukraine entry to a leading position of national and world economy. Methods: historical, dialectical, abstract and logical, monographic, analysis and synthesis, comparison, graphics, questioning, summarizing. Scientific novelty: the first time the necessity to strengthen the theoretical and methodological foundations of the financial statements of agricultural enterprises and the ways of its practical implementation and application, as shown pidsystemnist and vyznachalnist financial statements in accounting, her individual perception, the specificity of the subject and object of development public accounting as a separate component of economic knowledge, scientific approaches proposed by the growing influence of financial statements in the global management system through its development taking into account the requirements of the management paradigm of finance capital and sustainable development based on theoretical research and teaching approaches to improve the financial reporting forms the concept of institutional providing financial statements of the agricultural sector of Ukraine.