DEVELOPMENT OF ACCOUNTING POLICY IN ORGANIZING ACTIVITY OF AGRICULTURAL SECTOR

Аннотация

This article is devoted to consideration of the issues of formation of accounting policies in the organization of accounting for agricultural activities. In particular, the article presents opinions, approaches and proposals on the concept of accounting policy, its structure, the procedure for reflecting agricultural activities in accounting policies. Relevant conclusions have been formulated in reliance upon the results of the study. Keywords: agriculture, agricultural activity, accounting policy, biological asset, long-term biological assets, current biological assets, agricultural products, accounting policy for tax purposes.