Hevchuk A. Development of accounting of settlement operations in agribusiness.

The work is devoted to solving the problems of accounting development of agribusiness settlement operations in conditions of uncertainty. The object of research is the system of accounting-analytical and control support of settlement operations of agro-industrial enterprises. The subject of the study is a set of theoretical, organizational, methodological and practical provisions of accounting, analytical and control support of settlement operations of agricultural enterprises. The essence of settlement operations is substantiated and the actions or events caused by the relationship between business entities, which in the order of fulfillment of obligations lead to changes in the composition and structure of assets The classification of settlement operations on the basis of theoretical substantiation of signs of economic-legal and accounting-financial essence and anti-risk management is offered. A functional model of accounting support for the calculations of the agro-industrial enterprise has been developed, taking into account the concept of integrated reporting according to the standards of Integrated Reporting and Global Reporting Initiative. Indicators of integrated reporting have been identified and codified as an element of the taxonomy of calculations taking into account the impact of risks inherent in the calculations.