Importance The State Program for Agriculture Development in Russia aims at creating holding companies. Their core business is diversified agricultural production, processing and sale in different geographical regions with different levels of demand, competition and profitability. The specifics of integrated units and their management have an impact on organization and maintenance of accounting records and require generating detailed and comparable information on independent components (segments) of business. Therefore, there is a need to study and develop organizational and methodological base for segment reporting generation that meets the current needs in practical terms. Objectives The aim of this study is to develop organizational and methodological base for segment reporting generation by agricultural holdings. Proceeding from this goal, we set the following tasks: to select business segments as accounting items agricultural holdings; to identify stages of segment reporting generation by agricultural holdings; to develop working, analytical and transformation tables, forms of consolidated and segment reporting, procedures for preparation and presentation of segment information in the consolidated financial statements of agricultural holdings. Methods To solve these problems, we used general scientific methods of research, i.e. analysis, synthesis, observation, data aggregate and logical generalization. Results The main result of the study is the developed methods of segment reporting generation in consolidated financial statements of agricultural holdings, including the order of segmenting by groups of crop production and geographical area of operations, criteria for identifying reporting segments, figures disclosed for each reporting segment, developed working, analytical and transformation tables, form of consolidated and segment reporting, procedures for preparation and presentation of segment information. The results of this study can be applied both in theory and in practice of segment reporting generation by agricultural holdings. Conclusions and Relevance We conclude that the proposed method of segment information generation in consolidated financial statements will enable management to make rational decisions about reallocation of resources between segments, to make a better assessment of segment performance, as well as risks and benefits associated with diversified activities of agricultural holdings.
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