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.

The activities of non-profit associations of agricultural producers, organizations of the processing industry, as well as other legal entities operating in the agro-industrial complex, are of increasing importance in the development of the agricultural sector, both in Russia and in foreign countries. The interest of state bodies in the development and strengthening of the role of such forms of non-commercial cooperation is due to the fact that they help to find out the problems and opinions of agricultural producers directly on key issues of the development of the agricultural economy. In this connection, industry unions and associations are increasingly involved in the discussion of legislative initiatives of the ministries and departments of the Russian Federation. The participation of agricultural organizations in nonprofit industrial unions helps them build relationships with partners, enter the market, uphold their interests in relations with state and other structures, influence and participate in the ongoing agricultural policy. A significant impact on the organization of accounting for participation in non-profit partnerships is the knowledge of the legal framework of non-profit partnerships, as well as the rights and obligations of its participants (founders). In this regard, the legal basis for participation in a nonprofit partnership has been studied both from the position of the founding member of a nonprofit organization and from the position of its members. Proposals have been developed for reflecting in the accounting records of the contributions of the founder of a nonprofit organization when creating the property basis of a non-profit partnership, the features of accounting for entrance and membership fees of participants in a non-profit partnership are studied. It is proposed to use the sub-account “Settlements on contributions to NPOs” to account 76 “Settlements with various debtors and creditors”; The legal assessment of the reflection in the account of the return of funds to participating organizations due to the termination of membership in a non-profit partnership is given.

Agriculture is a key sector of our economy. The development of any sector, including agriculture, depends on such key issues as the availability of labor, skills of workers, complexity of work performed and labor, wages in industry, social guarantees for the population, etc. In agriculture, it is still impossible to do without manual labor. Labor must be paid. Remuneration should become a social guarantee for the working person, giving the right to a decent existence in society. To determine the current economic situation in society in 2020, the impact of negative economic processes on the development of the Republic of Mordovia, agriculture in the Republic and the level of wages in agriculture, the analysis of the main statistical indicators of the industry and the impact of these indicators on wages and social security of the population was carried out.

Comparative characteristics of the economic categories «Employee benefits», «pension plans», «Wages», «insurance premiums» are given. A historical study of the formation and development of the pension system in Russia and the issues of pension provision for agricultural workers has been conducted. Further prerequisites for this development are identified.

The key definitions of IAS 19 “Employee Benefits” are given and the interpretation of the provisions of the standard in relation to domestic accounting practice is presented. Proposals have been put forward for reorganizing the wage system and introducing into the practice of domestic companies the principles of forming workers’ retirement benefits. Formation of a pension system that would provide social guarantees to employees at the onset of retirement age.