The article deals with special aspects of generating analytical data for financial statements of cage-housing fur farms. The study includes a comparative analysis of quantitative and qualitative criteria of materiality of disclosed information and the requirements of the Russian and international standards to reporting figures to identify the ways to improve the information content of the reporting data of livestock farms. The object of the study is a unique fur farm JSC Lesnye klyuchi, which is located in the Stavropol Territory and specializes in raising mink of several breeds. The object of the study is methodological and practical aspects of financial information disclosure in the financial statements of cage-housing fur farms. The authors used the following scientific methods in the study: analysis, synthesis, systematization, generalization of research results, as well as the elements of accounting. Russian and international accounting standards, laws and regulations, educational literature on the subject of the research, modern concepts and scientific achievements of Russian and foreign scientists served as a methodological basis of the study. The main results of the study are recommendations on new techniques for recording figures in accounting books, which require separate representation in the main forms of reports, and also modification of the forms of financial statements. The practical importance of the research is that the presented findings and proposals will enable to increase the reliability and quality of information disclosed in the financial statements of fur farms, their investment appeal and overall operating efficiency. The developed techniques and practical recommendations may help the fur farm under study to generate reporting indicators meeting the need of internal and external users for reliable and transparent accounting and analytical data.
Keywords: reporting, fur farm, balance sheet, financial results, materiality level, biological asset, fair value, international standard
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