CONCEPTUAL APPROACHES TO STRUCTURING ACCOUNTING POLICIES OF AGRICULTURAL ENTERPRISES TAKING INTO ACCOUNT THE INTERESTS OF POTENTIAL INVESTORS

Abstract

The article considers conceptual approaches to forming accounting policies of agricultural enterprises taking into account the information needs of potential investors and external stakeholders. It is emphasized that in an unstable macroeconomic environment, increasing risks and competition for investment resources, accounting policies cease to be purely internal accounting regulations. They acquire a new meaning - a strategic management tool that forms the image of the enterprise, ensures trust in its financial statements and serves as the basis for making investment decisions. Particular attention is paid to the agricultural sector as a sensitive and unstable industry that requires a specific approach to accounting due to the presence of biological assets, seasonality of production, significant dependence on natural and climatic conditions and limited access to capital.

The author substantiates the need to adapt accounting policies to the concept of investor privacy - an approach in which all elements of accounting policies should be transparent, accessible for interpretation and focused on users of financial information. It is recommended to include provisions in accounting policies that ensure full disclosure of methods for accounting for seasonal costs, biological assets, government subsidies, depreciation approaches and tax benefits. The importance of the consistency of accounting decisions over time as an indicator of management stability, which enhances investor confidence, is substantiated.

In order to improve the clarity and comparability of financial information, it is proposed to introduce a unified structure of notes to financial statements, which should contain logical blocks related to the assessment of assets, liabilities, income, risks and social costs. A special emphasis is placed on the integration of the principles of corporate social responsibility (CSR) and ESG (environmental, social and governance components) into the process of forming accounting policies, which is a key factor for socially responsible investors, international donors and credit institutions.

The study concluded that the modern accounting policy of an agricultural enterprise should be considered not only as an accounting tool, but as a communication platform between the enterprise and investors, which allows reducing information asymmetry, increasing trust and ensuring the financial stability of the enterprise in the long term.