Methodological approach to assessing the financial condition of agricultural enterprises

Liquidity balance is a key aspect in studying the financial condition of agricultural enterprises. In the scientific literature there is no unified understanding of which balance sheet items should be included in the groups of asset formation and sources of formation of this asset. Scientists propose various formulas for calculating the designated groups, which leads to different interpretations of the obtained values. The main objective of the scientific research is to identify problems in assessing the financial condition of agricultural enterprises by drawing up a liquidity balance and to propose ways to solve them. The author provides a comparative description of the proposed methodological approaches in the specialized literature on the formation of liquidity balance groups and proposes an author’s approach to determining the main elements of the presented groups, taking into account the impact of digitalization of the economy. Improving the accounting of biological assets in animal husbandry involves revising regulatory documents related to the development of new forms of accounting reports, such as the balance sheet with the identification of such indicators as long-term biological assets and current biological assets.