The article discusses the formation of information for assessing the investment attractiveness of agro-industrial organizations in the integrated reporting, analyzed the content of standard elements of non-financial reporting in accordance with the G4 standard, proposed indicators of investment attractiveness for disclosure in various formats of an integrated report with the purpose of assessing the investment attractiveness of organizations, assess the market position of the business entity, assess the corporate governance system, assess the level of transparency of the organization of the agro-industrial complex. An example of the results of assessing the qualitative characteristics of the investment attractiveness of one of the agricultural enterprises is given. The article was received on August 8, 2017

In the article, the features of accounting for financial results of the agricultural consumer cooperative. Also, the article is devoted to the organization of analysis of financial results of both non-commercial activities and entrepreneurial activity of the cooperative on the basis of accounting indicators. It is proposed to divide the analysis into stages, each of which includes its own system of indicators. An example of the implementation of this methodology and the conclusions given allow us to determine those aspects of the analysis of financial results, which should be emphasized. The article was received on August 13, 2017

The article analyzes the main requirements for accounting for financial results and their reflection in financial statements in Russian and international practice, analyzes financial performance of agricultural organizations in the Russian Federation, compares the definition and essence of financial results in methodological recommendations on accounting for income, expenditure and financial results of agricultural organizations and the Conceptual Basis of Financial Reporting, developed a report on potential incomes, expenses and financial results from agricultural activities (biotransformation of biological assets), for inclusion in the accounting (financial) reporting of agribusiness organizations. The article was received on October 12, 2017

The article considers the prerequisites for the transformation of the accounting system and cost control, based on the fundamental provisions of domestic theory and practice, its progressive methods, as well as on international experience in the market conditions, highlights current issues in the development of theoretical, methodological and organizational-methodological provisions, aimed at expanding the information capabilities of modern cost accounting systems, strengthening monitoring and analysis functions to solve specific applied problems of management atrates in agricultural organizations. New approaches to the theoretical and methodological substantiation of the demarcation of production and management accounting subsystems are established, establishing a difference in the organizational and methodological support for the formation of accounting information on costs and their results on the basis of: expanding the nomenclature of observational objects, the multivariate rules for the use of specific elements of accounting methods and calculating indicators of their characteristics, adequate to modern conditions of development of economy, essence, principles, methods of the calque lyatsii cost of production, works and services in agriculture. The article was received on October 10, 2017

In a research the analysis of security with fixed assets of the organizations of agro-industrial complex is carried out and need of their upgrade and reconstruction is proved. Accounting and tax effects of carrying out the specified types of repair work are considered. The most perspective options of the organization of business and tax accounting of the repair work connected with reconstruction and upgrade of a property, plant and equipment of the organizations of agro-industrial complex are estimated. The article was received on September 9, 2017

The article presents the stages, methods of analyzing the risks of enterprises of the agroindustrial complex on the basis of accounting data using the risk profile, the scenario method and the sensitivity analysis, and the analysis and assessment of the risks of the AIC enterprise according to the proposed methodology.

Organizational measures improving efficiency of plant breeding development are presented in the paper. Methodology of analysis of abiotic condition impact on crop yield is suggested. Multifactor correlation regression analysis is presented in the paper. This analysis takes into account relations between grain crop yield and factors having impact on yield of grains. The article was received in August 31, 2017