Importance The article discusses a combination of theoretical, methodological and practical issues of developing the practice of accounting of agricultural holding groups' financial results. The management of the consolidated agri-industrial group requires a comprehensive accounting and information system. Objectives The research develops theoretical and methodological clauses and practical recommendations on accounting for financial results in agricultural holding groups. Methods The research relies upon an examination, generalization, evaluation of domestic theoretical and practical knowledge on accounting for financial results of agricultural holdings. We applied methods of grouping, sampling, synthesis, abstraction. Results The article presents the theory on how the practice of accounting for financial results evolved through harmonization of accounting types. As for agricultural holding groups, we determined phases and methodological techniques for harmonization that allowed formulating the single integrated accounting base to appraise the holding group's performance. The article provides practical advice on data grouping in accounts, accounting ledgers and managerial reports on income, expenses and financial results and rules for consolidation of accounting data on financial results. Conclusions and Relevance The research outlined theoretical clauses, which developed the practice of accounting for the agricultural holding group's financial results by harmonizing the integrated accounting and information system. The proposed methodological techniques for harmonization, if implemented, will allow creating the single information corpus of data per a necessary analytical perspective, prepare financial statements under the Russian and international standards, and managerial reports that would meet internal users' needs to take effective managerial decisions. The findings can be used by agricultural holding groups and universities of economics.
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