Importance Considering the specifics of agricultural production, management in agriculture concurrently with the implementation of the State Program for Agricultural Development, it is reasonable to improve accounting and financial reporting on segments for purposes of financial stability and investment attractiveness of agricultural entities. Objectives The objective of the research is to outline areas for improving the methods of compilation and presentation of segment information as part of financial statements of agricultural entities, considering the convergence of the international accounting standards and principles. In this respect, the article addresses the following tasks: to find criteria, reasons and indicators for identifying accounting segments of agricultural entities' operations; to determine factors that influence the choice and itemization of accounting segments, including indicators disclosed per segment; to formulate steps of compiling segment information in financial statements of the agricultural entity. Methods The tasks were addressed using such general scientific methods as analysis, synthesis, observation and logical generalization. Results I developed components of methods for compiling and presenting segment information in financial statements of agricultural entities. They include an algorithm for forming segment information in financial statements of agricultural entities, a set of criteria for identifying accounting segments, factors that influence the choice and itemization of accounting segments, including indicators disclosed per segment. Conclusions and Relevance The results develop the theory and practice of forming segment reporting in agricultural entities. If the method is used in financial accounting, it will improve management accounting in agricultural entities and increase the quality of disclosures.
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