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Current trends in the Russian economy are generating changes in the field of accounting reform in agriculture. Business entities are seeking to attract additional investment, including foreign investment, to enter new capital markets. To achieve this goal, agricultural organizations must provide transparent and objective information about their activities to interested users. This fact, in turn, determines the preparation of accounting documents that are understandable for foreign investors. Therefore, reporting under the rules of IFRS by domestic organizations is an essential condition for gaining access to foreign capital markets and increasing confidence on the part of foreign investors. Taking into account the above, we have clarified the methodological approaches to the transformation of accounting and financial reporting in accordance with IFRS, which were tested in LLC Plemzavod named after KIROV in the Durtyulinsky district of Bashkortostan.

УДК 338.43(470.57) Г.А. Хабиров, А.Г. Хабиров ОСОБЕННОСТИ МЕТОДИКИ ОЦЕНКИ ЭФФЕКТИВНОСТИ ИСПОЛЬЗОВАНИЯ ОБОРОТНЫХ АКТИВОВ В СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЯХ Ключевые слова: оборотные активы; функциональное назначение; степень риска; показатели эффективности; источники информации; бухгалтерский баланс; израсходованные оборотные производственные фонды; методика оценки.