SUITABILITY OF FINANCIAL REPORTING OF AGRICULTURAL ENTERPRISES FOR PROPERTY MANAGEMENT REQUIREMENTS

The article is aimed at studying of the laws and regulations determining the standards for preparation and filing of reporting documents by large, medium-sized, and small agricultural enterprises of legal forms of economic management, as well as elaboration of a property-based classification for the purposes of managerial decision-making. The methodological and methodical principles of disclosure of information on the assets of agricultural holdings were analyzed. Relevance of the elaborated approach to formation of financial information on the balance sheet meeting the property management requirements was substantiated. Evidence-based data were used to illustrate the disclosure of such property units as biological assets, fixed assets and intangible assets in the accounting and financial reporting by Ukrainian agricultural holdings, medium-sized and small agricultural enterprises, as well as farm businesses. A classification was proposed for sources of forming economic means based on proprietor types for the purposes of managerial decision-making.