Organizational and methodical approaches to the development of accounting policies for the purposes of forming a coherent-integrated reporting of agro-industrial holdings

The article presents the prospects and provides recommendations for establishing the coherent-integrated reporting of agricultural holdings; outlines the components of integrated reporting for the purposes of determining the structure of accounting policy; recommends the separate elements of the coherent-integrated reporting and their content; analyzes the advantages and disadvantages of development of accounting policies based on the concept of integrated reporting; groups list of standards governing formation of the accounting policy of financial unit; identifies desires and requirements to presentation of information on innovation and environmental activities in the accounting policy of agricultural holding.

accounting policies, coherent-integrated reporting, agro-industrial holdings, international accounting standards, structure of integrated reporting, disclosure of non-financial information, innovation activity, quality of public reporting, stakeholders, recommendations for reporting presentation, environmental performance indicators