ВІДОБРАЖЕННЯ ДЕРЖАВНИХ ГРАНТІВ У ЗВІТНОСТІ АГРОПІДПРИЄМСТВ ЗА МСФЗ.

The article investigates the specific features of accounting for agricultural government grants in accordance with International Financial Reporting Standards (IFRS). The research reveals uncertainties regarding the recognition and recording of income from conditional government agricultural grants. The application of IAS 20 "Accounting for Government Grants and Disclosure of Government Assistance" and IAS 41 "Agriculture" in the context of recognizing income from grants related to biological assets according to their valuation has been defined. Based on the research findings, a methodology for accounting for conditional government grants in agricultural enterprises according to the provisions of IAS 41 "Agriculture" is proposed. The article explores the interrelationship between the proposed methodology for accounting for income from conditional agricultural grants and the procedures for disclosing information about such grants and related income in financial statements. It examines the specifics of disclosing information about government grants in the notes to the financial statements and justifies their relevance and importance for understanding financial information through factor analysis based on financial reports of agricultural enterprises receiving government grants. The study of accounting for government grants will help improve the completeness of data representation and disclosure in financial statements. Additionally, this research will contribute to enhancing the process of recording transactions with agricultural subsidies and disclosing their financial effects in reports according to international standards. The implementation of the studied approaches can significantly impact the quality of financial reporting of agricultural enterprises receiving government grants and increase the efficiency of utilizing grant funds. [ABSTRACT FROM AUTHOR]