In connection with the development of transforming the economy, the need for forecasting and analyzing the consequences of managerial decisions becomes more pressing. To substantiate and evaluate such decisions, a tool for prospective analysis of financial statements of companies is used. In recent years, the content and structure of a company's financial statements have undergone significant changes. With the development of economic relations, the principles of organization and methodology of accounting and reporting are also dynamically changing. The issues of reforming financial statements of a company are constantly discussed at international congresses of accountants and other professional forums. The purpose of the study is to improve the concept of preparing financial statements of a company as an information base for taking decisions in a transforming economy. As a result of the research, the economic essence of company's financial statements is substantiated from the point of view of an integrated approach; the importance of financial statements of an organization for effective management is determined; the main financial and non-financial indicators are systematized; it is proposed to introduce a mandatory requirement for disclosure of non-financial indicators in the corporate reporting system; proposals have been elaborated to improve the methods for analyzing financial statements as a tool for managing a company.

The article analyzes the research results of a number of analytical agencies regarding the growth rate and key problems associated with the introduction of the "Internet of things" (IoT) in the agricultural economy. The issues of the development of the agro-industrial complex in the context of the development of the digital economy, the experience of introducing the digital economy in the agricultural sector of developed countries and the possibilities of its application in agriculture in Russia are considered. The authors focuses on the positive aspects of the influence of the "Internet of things" on the functioning and development of modern agricultural markets at the macro and micro levels, and the change in the professional structure of the agricultural industry

Agriculture is a major industry contributing to the gross domestic product of any country around the global. Especially for developing countries, it is not only the most important source of income but is necessary to feed their populations. With the increase in population, the global agriculture industry needs to increase too, currently at 10% of the global GDP, the global agriculture industry needs to grow at least 60% by 2030 in order to keep up with the global demand of agricultural products. This study examines the digital transformation and integration of technology into the agricultural industry. The paper analyzes the main areas of technology implementation in the agricultural industry.

The article emphasizes that for the innovative development of the Russian agricultural industry and ensuring the national food security, it is necessary to create a research and development sector in the field of food production; reform the education system for the innovative development of the agricultural industry; re-equip the agricultural industry; build a system of agricultural advisory support for producers; create an intellectual property protection system; improve legal standards for regulating innovation, research and development; pay attention to the needs of agriculture and agro-business, etc.

The article discusses the concept of digitalization of agriculture which should significantly change the face of the industry. In addition to increasing production efficiency and revenues, the authors propose attracting new employees and creating high-tech industries. Over time, this will allow establishing interaction with digitalization programs in other sectors, in particular with logistics, and creating platforms to support such integrated digital solutions that will popularize domestic products actively introduced into agriculture. One of the significant challenges facing implementation is its substantial demand for staff with relevant digital knowledge. Moreover, if financial injections help remove technical and technological obstacles to digitalization, then staffing the expected changes, especially on the planned scale, will require not only material support but also active organizational and methodological work. The international component may be the most important aspect of upgrading agricultural education in Russia. Over the past decade, some steps have been taken to meaningfully modernize vocational education, improve its quality and integrate Russian education into the international educational space. Despite the undeniable benefits, farmers are faced with the problems of integrating new systems into existing business processes, the lack of a comprehensive solution to their automation, the lack of staff competent in modern IT technologies. Addressing these issues will enable the transition of agriculture to the digital economy at an accelerated pace.