ASSESSMENT OF THE CURRENT STATUS OF ACCOUNTING FOR BIOENERGY ASSETS IN AGRICULTURAL ENTERPRISES OF UKRAINE

The article examines the current state of accounting for bioenergy assets in agricultural enterprises of Ukraine. It is indicated that bioenergy assets play an important role in the structure of resources of the agricultural sector, as they are the basis for the production of renewable energy sources, in particular biogas, biodiesel, solid biofuels, etc. In the process of the study, the specific features of biological assets from the point of view of accounting were characterized. Particular attention was paid to the analysis of the regulatory framework governing the accounting of bioenergy assets in Ukraine, as well as its compliance with the requirements of international financial reporting standards (IFRS). The main problems were identified, including the imperfection of methodological approaches to asset valuation, the lack of clear criteria for recognizing bioenergy assets, and the difficulty in determining the fair value of biological assets used for energy purposes. A comparative analysis of the application of methods for assessing bioenergy assets, including original, fair, and replacement cost, was conducted. The practical experience of domestic agricultural enterprises in keeping records of bioenergy assets, as well as the experience of European Union countries, where the accounting of such assets is more systematic, is considered. Based on the results obtained, a set of recommendations is proposed to improve the methodology for accounting for bioenergy assets. In particular, it is proposed to develop unified approaches to the assessment of such assets in accordance with international standards and to introduce automated accounting systems in order to increase the efficiency of management decisions. The measures proposed in the study will contribute to increasing the transparency and reliability of information about bioenergy assets, which is of key importance for attracting investments, increasing the competitiveness of agricultural enterprises and ensuring the sustainable development of Ukraine's energy potential.