Formalization of preparatory work in drawing up an annual accounting report of an agricultural organization

The article describes stages of preparatory work prior to drawing up an annual accounting financial report of an agricultural organization. The author analyzes regulatory documents for the financial report preparation of an agricultural organization. The article takes into account various authors’ views on preparatory work stages prior to drawing up an annual accounting financial report. The author proposes to systematize the sequence of preparatory work procedures in the process of drawing up a financial report and justifies their necessity.