Formation of accounting (financial) statements in accordance with FASB 4/2023 «Accounting (financial) statements» in agricultural organizations

In the modern conditions of agricultural development, the issues of organizing proper management of agricultural production based on accounting and reporting information of agricultural economic entities are of great importance. In this regard, it is necessary to generate accounting (financial) statements in agricultural organizations that meet the requirements of reliability, completeness and objectivity of the reflected indicators. Therefore, the article considers the issues of generating accounting (financial) statements in accordance with the requirements of the new federal accounting standard FSBU 4/2023 «Accounting (Financial) Statements». This article considers the indicators disclosed in the balance sheet, the statement of financial performance, the statement of changes in equity and the statement of cash flows. Recommendations are proposed for making changes to the balance sheet by highlighting individual indicators provided for in other federal and industry standards as independent items, as well as taking into account the materiality and specific features of agricultural activities.