The urgency of the discussed topic is confirmed by the problems faced by foreign investors and Russian companies legally represented by CEOs and the accounting services during their interaction in the post-Soviet space. The article objective is an attempt to promote to foreign investors the problems associated not so much with investing for profit in the agricultural sector of Russia, but rather with the problem of interpreting accounting information according to the rules of Russian and international accounting and reporting. The article examines the issues of accounts and records, the formation of the cost of production of sheep enterprises of the agroindustrial complex located in the south of Siberia in the Republic of Buryatia. Research methods of the issue comprise documentation, accounting records, double entry, evaluation, schedule of expenses and balance. In the course of the research, the authors obtained the following results: while calculating the cost of production by sheep enterprises, violations were generally made in most cases, leading to its distortion; differences in the objects of accounting of stock and pedigree sheep enterprises were identified; a register of management accounting intended at streamlining the accounting of production processes was developed; the use of accounting multi-level sub-accounts for each object of costing was offered; the form of the integrated reporting for the livestock farming is proposed, which allows the investor to receive the accounting information in the form accessible and clear for him.

In this article we have considered the problems of classification and recognition of a specific type of asset, namely cattle embryos, as well as analyzed the characteristic features of this type of asset. We also substantiated its recognition as a biological asset in accordance with IFRS 41 "Agriculture". The possibility of applying the approach to embryos' valuation by means on fair value has been proved based on the convergence of selection calculations' methods and the income discounting method. The calculations have shown that the evaluation of the embryos depends on conditions and patterns of their usage. The results of the study will allow more reasonably forming professional judgment in the primary recognition of the biological asset and its valuation at the reporting dates in the financial statements.

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The article discusses the solution to the problem of uniting animals on a cattle farm into groups to organize their rational feeding. The task is solved based on the use of management accounting data; the solution of the problem is automated with the help of the CORAL software package