Improvement of accounting and analytical support for the formation of financial results in agricultural organizations

The article is devoted to the possibilities of modernizing the information provided by organizations of the agricultural sector in the financial results report based on the approach of increasing its analyticity by type of activity, and also considers the features of the formation of such a report by business entities of the agro-industrial complex, the advantages and disadvantages of such an approach. The authors present a model of the Financial Results Report and propose a detailed accounting for account 90 "Sales", necessary for such its construction.