Terekhov A.M.

Purpose. The purpose of the study is to identify the features and problems of economic analysis and accounting of biological assets at the enterprises of the agro-industrial complex of Russia, to determine the directions of accounting development. Methods. The research methodology is based on the principles of economic, regulatory and legal assessment and interpretation of data. The research involved the following methods: bibliographic analysis, analysis of economic indicators in the field of agriculture, synthesis, deduction and induction, system approach, comparison. Results. A review of literary sources and the existing legislation allowed to establish a difference in the principles and methods of accounting and biological assets assessment, enshrined in the Russian and international standards of accounting and assessment reports. According to the results of the economic analysis of indicators on livestock and crop production, the problems of the agricultural sector development are established. The paper reveals the features of animals and plants accounting in Russia. The importance of the information generated in the process of accounting for the needs of management personnel of the organization, justified by the optimal organizational decision-making, is shown. The influence of the accounting system status on the results of financial and economic activities of enterprises is shown. The conclusion is made about the need to transform accounting in agriculture in accordance with the provisions of IFRS. Научная новизна. Обосновано влияние порядка организации системы бухгалтерского учета Scientific novelty. The influence of the organizational order of the accounting system of biological assets on the status of the agricultural sector is substantiated. Based on this approach, the possibility of growth of economic indicators in the industry by attracting additional foreign capital is established. The use of IFRS principles in the process of formation of accounting and reporting information was the condition for increasing the investment attractiveness.