The study of the assessment and reflection of biological assets in the economic processes of agricultural enterprises can be represented as a chain of phenomena in which scientists and practitioners try to study and understand the nature and essence of biological assets in various aspects. This article discusses the principles of accounting for biological assets in the agricultural enterprises’ economic life of the Republic of Tajikistan and identifies the reasons and mechanisms for their reflection based on the principles of the International Financial Reporting System (IFRS) in refraction to the specifics and national features of accounting. The author gives his own interpretation of these approaches and constructs the architecture of the information module for accounting for biological assets and the results of biotransformation, based on the web services architecture (WSA) within the framework of the development trend of these and new accounting models in connection with the transition of the world economy to a digital format. The article provides specific authors’ approaches to implementing this architecture in PHP (Hypertext Preprocessor) and also implements one of the approaches to assessing the value of biological assets, based on the theory of fuzzy sets, taking into account the risk of investment inefficiency.

"The existing need to develop the main aspects of strategic management accounting systems in agricultural enterprises determines the relevance of the research. The goal of the research is to reveal theoretical aspects of cost classification and determination of strategic management accounting evaluation for agricultural production effective management. The subject of the research is the main theoretical, methodological, and practical provisions of agricultural production accounting and analysis. In the process of research, a set of special and general research method groups was used, namely: theoretical generalization, dialectical, grouping, analysis, abstraction, methods of cluster analysis, statistical methods, synthesis. The theoretical basis of the conducted research was the main conclusions and basic recommendations presented and substantiated by the research of scientists in the field of cost classification in strategic management accounting in agricultural enterprises. In the course of the research, it was determined that the main elements of cost classification in strategic management accounting in agricultural enterprises are costs in crop production, including pricing of products, production reporting, budget planning system, analysis, and implementation of control in the production of agricultural products. The results and substantiated conclusions contribute to the development of a theoretical and methodological basis for agricultural enterprises, information support, can be used in the development of documents that regulate issues related to the organization of accounting and analytical processes, as well as in the practice of agricultural enterprises, ministries, and departments of the republic."

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In modern realities, enterprises are the main entity of the economy performance. However, their role has changed over time, which also led to changes in the principles of accounting, which in general increased its importance for achieving the company’s best financial performance. Thus, it remains relevant to consider the modern features of accounting in enterprises. In this work, the analysis is carried out in the Republic of Tajikistan, which is explained both by the economic features of the country’s development and by its socialist past and relatively short history within the capitalist mechanism of the state. In addition, the analysis is mainly focused on the agricultural sector due to its significant role in the country’s strategic and economic development plans. The purpose of the work was to assess the current state of management reporting methods in Tajikistan. The main method used in writing of the article was the analysis, taking into account the number of considered sources, used to form conclusions, modeling, graphic and statistical methods. The work described the main features of management reporting for agricultural enterprises in the Republic of Tajikistan. The analysis of the structure and main forms that exist for reporting by the agricultural sector companies showed their low efficiency. This is due to the volume of provided data, which is not enough for the effective functioning of the agricultural sector. It was proved that by introducing some changes in the methods accounting (management) reporting and improving the data quality in it, it was possible to increase the level of enterprises competitiveness. Therefore, the work presented such forms of their reporting that could solve some existing problems. The work provided new knowledge of the principles of financial reporting, as well as analyzed the peculiarities of its preparation in the country, therefore its results can be used practically by the specialists in the respective field

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