Nowadays, in view of the relevant public programs, the number of agricultural enterprises rapidly are increasing, and accordingly increasing interest in their activities. The issue of taking information on the financial situation of agricultural venture partner is updated for many contractors. This information can be obtained from the financial statements. The legislation defined reporting structure of business, however, the statements of agricultural companies has its own characteristics, which will be discussed in this article.
financial reporting, accounting, enterprise, agriculture, agricultural enterprises, agribusiness.