Based on the organoleptic method of determining the quality of feed and seeds, the procedure for identifying these types of production stocks with obvious qualitative impairment prizes and the sequence of decisionmaking on their write-off is considered. The calculations of changes in physical and chemical parameters of a particular type of feed, namely silage from legume-cereal mixtures of annual and perennial grasses. Shown diff erent variants of the technique of refl ecting in the accounts the amount of impairment of feed and seed: by creating a reserve and without provisions. Questions of an assessment in the agricultural organizations of forages and seeds of own production are considered. Methods of calculation of fair value of forages and seeds are defi ned. The order of creation of the provision for impairment of cost of forages and seeds with use of the cost-market mechanism on the basis of comparison of the actual production cost and fair value of the specifi ed stocks, calculated on forages taking into account their fodder value expressed in fodder units, on seeds taking into account expenses on sale due to the fact that part of seeds is.

The definition and conditions for transferring the current obligation to the counterparty by entering into a novation agreement into a loan commitment or obligation in kind are considered. Diff erences in the innovation from the compensation are distinguished. The peculiarities of registration of the agreement on the novation of the obligation are considered. Practical examples show diff erent options for the m ethodology for refl ecting the novation of obligations on the accounts of accounting. The article was received on December 4, 2017

The article considers modern trends in the use of non-fi nancial reporting as one of the key parameters that infl uence investment decisions. There also considered the concept of introducing public non-fi nancial reporting into Russian practice. The article gives the results of the study of the annual reports of the largest agro-industrial enterprises which were checked whether the non-fi nancial information is presented. The article was received on February 12, 2018

The economic situation of the current state of agrarian enterprises and organizations requires certain steps in the sphere of management accounting and analysis of certain economic performance indicators. Effi ciency of activity is an important fi nancial and economic indicator of production in agriculture, but at present there is no single methodology that would give an objective assessment. The article substantiates theoretical provisions and develops a methodology for management accounting in the part of a comprehensive assessment of the performance of agricultural enterprises.

The lack of a systematic approach to the regulation of the transport tax, lack of understanding of its economic and legal entity has a negative impact on the practice of taxation in the Russian Federation. All this testifi es to the substantial value of development of the system of taxation of transport, which ultimately determines the urgency of improving the mechanism of collection of transport tax. The article substantiates the theoretical provisions and developed conceptual solutions to improve the mechanism of calculation and collection of transport tax. The article was received on December 13, 2017

At the present stage, in the implementation of agricultural production in Russia, along with weather risks, there are risks of changing market conditions, credit, operational risks. To manage these risks, a systematic approach is necessary. The most important place in this system of risk management is agricultural insurance. In our opinion, the development of insurance for the agricultural sector in Russia is hampered by the complexity of developing affordable insurance products, an imperfect mechanism for paying insurance compensation, and a low level of insurance coverage. Conduct an analysis of the eff ectiveness of the insurance of the agricultural sector in Russia. Within the framework of the analysis, consider specifi c problems of agricultural insurance with the aim of rationalizing Russia’s state policy in this area. The list of key indicators for the formation of the criterion for the eff ectiveness of agricultural insurance is considered. The conclusion is made about the ineffi ciency of the existing insurance model in the agricultural sector, the possible overstatement of insurance tariff s, i.e., the price disparity in this area, the over expenditure of budgetary funds, while the participants of the insurance market testify to their shortage. Conceptual changes of Law No. 260-FZ of July 25, 2011 were proposed. In the fi nal part of the study, foreign experience in the fi eld of agricultural insurance was reviewed and suggestions were made to improve the quality of oversight functions for using budget funds by authorized agencies. The results of the research can be used in fi nancial planning and forecasting, as well as in determining the priority areas for the development of the insurance agricultural sector in Russia.

In the article methods of ensuring financial security of large agricultural organizations from actions of dishonest counterparties are considered. The technique of revealing distortions of fi nancial information in accounting fi nancial statements of business partners is presented. The article was received on January 15, 2018