THE BALANCE METHOD’ CONCEPT OF ACCOUNTING AND ANALYTICAL SUPPORT OF THE AGRICULTURAL ENTERPRISES’ SUSTAINABLE DEVELOPMENT REPORTING

Анотація

Introduction. The author conducted a study to develop a concept of the balance method of accounting and analytical support for further application in the practical implementation of the agricultural enterprises’ sustainable development reporting. Disclosure of the agrarian entrepreneurship’s sustainable development information, in new realities and trends of the modern world, requires positive changes in the improvement and implementation of non-traditional accounting, is the registrar of sustainable development in agriculture. “Sustainability Accounting” requires processes’ standardization and regulation of the final stage of the systematized information formation in the form of annual financial reporting extended documents. Methodology research and results. The structure and characteristics of the Sustainability Accounting objects for the environmental component in terms of assets, liabilities and equity have been determined by using methods of observation and comparison. With the help of the abstract-logical method, the process of reproduction of ecological and social assets is generalized and it is proposed to use two variants of mapping accounting objects in the reports on the agricultural enterprises’ sustainable development for various agricultural enterprises depending on their size. Objects and their accounting methods are combined to form two options for generating sustainable development reporting: a Balance Sheet and a report on the Statement of Financial Results of sustainable development with a taxonomy of environmental and social assets and liabilities (income and expenditure) by using the graphical method. Conclusion. The further steps of our research is the development of practical models of a Balance Sheet and a Statement of Financial Results for micro and small agricultural enterprises with the additional taxonomy of the results of environmental and social activities.

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