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The article examines the current state of accounting (financial) statements as an integral part of the information base on land assets of organizations, as well as provides theoretical justification for improving the formation and use of reporting indicators of agricultural holdings. Studying data on the basis of information exchanged on the websites of companies reveals features of accounting and determines the main directions for its improvement. The methodological basis of the study was regulatory documents, information resources of agricultural holdings in the public domain. The reliability of the results of the article is based on the use of methods such as observation, comparison, generalization, and logical conclusions. The paper shows the analytical potential of the content of the information resource on land assets based on the statements of holdings. It is proved that “Land assets” should be shown as a separate article in the balance sheet for agricultural organizations, taking into account changes in quality indicators. The paper concludes that currently the formation of indicators of the accounting (financial) statements of agricultural organizations causes many problems. The structure and content of reporting by agricultural organizations is heterogeneous and closed for free access.

Rationalization of Accounting (Financial) Statements of Land Assets in Agricultural Holdings of the Russian Federation