The article considers the problems of implementing internal control in agricultural holdings. One of such problems is the segmentation, since segment information disclosure is extremely relevant in modern conditions. A segmental approach to accounting and internal controls enables to identify the contribution of each unit to the final result of an agricultural holding's activity and to ensure associativity of business segments with the entire holding's key financial and economic indicators. Developing internal control systems by segments is necessary to optimize the performance management of various activities to disclose the most important information on segments, which are distinguished by various features, and for making prompt and strategic decisions.
RF Federal Law “On Accounting” of December 6, 2011 № 402 FZ. (In Russ.)
Order of the RF Ministry of Finance “On Approval of Accounting Regulation 12/2010 “Segment information” of November 8, 2010 № 143n. (In Russ.)
Letter of the RF Ministry of Finance “Organization and implementation of internal control over economic activity, accounting record-keeping and financial statements preparation by an economic entity”, № PZ-11/2013. Available at: Link 2013-12-31.html. (In Russ.)
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