THE DISCLOSURE OF INFORMATION ON THE RESULTS OF INTERNATIONAL ECONOMIC ACTIVITY IN THE ACCOUNTING (FINANCIAL) STATEMENTS OF AGRICULTURAL ORGANIZATIONS
The export of agricultural products is one of the priority tasks of current state policy. To make policy decisions on the regulation of agricultural enterprise activity, it is necessary to understand the economic effect of international economic activity reflected in the reporting indicators. Accounting (financial) statements are the main source of information about the property status and the results of the activity of an organization. In this respect, the role and significance of financial statements as the main source of reliable information while making policy decisions increases. The paper deals with the problems of the formation of reliable economic information in accounting (financial) statements of agricultural organizations carrying out foreign trade activity. The authors considered the specific features of the reporting package provided by agricultural organizations. The paper introduces a brief review of information disclosed in the special-purpose forms of reports of agricultural organizations. Using the example of the accounting (financial) statements of leading Russian exporters, the authors identified the major deficiencies in the current forms of accounting reports. According to the results of the study, the authors developed the recommendations on the extension of the information base in the special-purpose forms of reports of the organizations of the agro-industrial complex, on modifying of balance sheet and the financial results report concerning the disclosure of information on the results of international economic activity by adding supplemental lines to the essential rows with the disclosure of the information on export operations. These recommendations will increase transparency, compatibility, and, as a result, the reliability of the financial statements forms, and will update and develop the scientific base of other scientists-economists in the sphere of accounting of international economic activity. The obtained results can be applied in the practice of accounting offices of organizations-exporters.