At present, the evaluation of the results of innovation is important when choosing promising investment projects for all levels of management-from economic entities interested in the implementation of innovative strategies to federal authorities responsible for science, technology and innovation policies in the country. At the same time, great importance in our country is given to an innovative way of development of enterprises that perform research and development activities (R&D), as evidenced by the increase of the share of innovative research nearly 2.5 times over the last five years. Successful intensification of R&D process is due to the creation of innovation centers: "Skolkovo", "Technopark-Sarov", Technopark of Novosibirsk Akademgorodok, "Technopark-Strogino" and others that are designed to maximize territorial cohesion of science, industry and commerce. The existing regulatory framework for R&D accounting does not allow to defining a clear distinction between "research" and "development" and therefore regulates only the end result of these activities. This leads to a distortion in the formation of expenditures for R&D and unreliable monetary terms relating to their outcomes. In addition, in the current practice, the problems of application of international accounting standards still remain open, which adversely affects the attraction of foreign investors. As a solution to the existing problems, it is necessary to use the fundamental principle of national accounting) time definiteness of the facts of expenditures and outcomes of R&D-when making professional judgment. The unresolved problems in the recognition of expenditures and outcomes of R&D in accounting and reporting result in an increased interest in conducting special studies to find effective methodological support for innovation management that meets the different needs of users of financial statements.

In this article, the authors have highlighted the basic information that should be reflected in the accounting policy of the agricultural holding in relation to accounting methods. Th e mandatory elements of the methodological section of the accounting policy of the agricultural holding for accounting purposes are defined. Recommendations on the formation of methodological aspects of the accounting policy of the integrated agricultural structure are presented.

Management accounting is important for managing and controlling the activities of an agricultural enterprise. The implementation of management accounting is usually poorly regulated by the state, in this regard, the company can develop a system and form of management accounting, as well as a scheme for monitoring and reporting financial and economic activities. In addition to the data contained in the financial statements, management accounting, in our opinion, should take into account the peculiarities of the production process of a particular enterprise, which are difficult or impossible to objectively reflect in the financial statements. The use of management accounting in an agricultural enterprise contributes to the coordination of its divisions, allows you to improve the accounting, planning and control of production processes occurring in the agro-industrial enterprise. The presence of a synergistic effect from the interaction of all components of management accounting makes it possible to improve the efficiency of management of an agricultural enterprise. The application of international management accounting standards in agricultural enterprises makes it possible to more quickly and effectively implement favorable market conditions and timely solve problems that arise before the enterprise.