The purpose of this paper is to systematize and justify the factors for the effective implementation of digitalization to ensure the innovative development of agriculture in Azerbaijan. Based on the survey completed by 1,513 senior managers of agricultural enterprises in Azerbaijan, the key factors and barriers to digitalization of agriculture were substantiated: the cost of introducing and using digital technologies, unregulated legislative processes of digitalization of the industry, and the level of cybersecurity. The levels of development of digitalization of the country's agricultural sector have been determined and empirically substantiated the qualitative nature of the influence of digitalization factors on the innovative development of agricultural enterprises using the regression modeling method. The results obtained can help develop a state strategy for enhancing the digitalization of the country's agricultural sector to ensure its innovative development, food security, and diversifying the economy.

The article describes overall useful agricultural soil in Azerbaijan, as well as the level use in crop production and animal husbandry, as well as the quality and evaluation of variety of crops in accordance with a system of 100 points under the land cadastre. To determine the efficient level of useful agricultural soils, first of all, the main types and subtypes of soil and their cultivated area used in agricultural production were identified. Data was calculated on the overall soil fund of the republic, the agricultural region and its composition (structure), the level of use of each type and subtype of soil in agriculture, as well as in crop production and animal husbandry. Calculations show that the total utilization rate in agriculture varies between 0.52 and 0.98. To assess the quality of the type and subtype of soil used in agricultural production, to assess the quality of various plants, a system of 100 points was used, and it was proposed to combine the soil in 10 agricultural production groups instead of 5 There are ways to calculate the “Comparative soil value” (TMDƏ) for a specific territory to simplify and facilitate the practical use of materials from agricultural soil groups. Using the data obtained from the survey, any farm manager can plan to obtain higher yields per unit area with minimal and less labor, and can also determine the need of plants for fertilizers depending on soil quality.

The purpose of this article is to develop a methodological approach to substantiating the effective consolidation model of national accounting standards (NAS) with International Financial Reporting Standards (IFRS) for Azerbaijan. Using the questionnaire method, the advantages, and obstructions of IFRS implementation in Azerbaijan have been assessed, depending on the practicing models of consolidation of NAS and IFRS. Using fuzzy sets made it possible to determine the levels of development of advantages and obstructions associated with the introduction of IFRS into national accounting practice in Azerbaijan. We determined the most effective model of consolidation of NAS and IFRS for the enterprises of Azerbaijan. The effectiveness of implementing models for the consolidation of NAS and IFRS has been assessed to provide a balance between advantages and destructive factors in the implementation of IFRS.