Importance Modern approaches to the management of integrated agricultural companies under Russia's accession to the WTO and economic sanctions rest on diversification of business and organizational and functional decentralization, which imply receiving segment information by all interested users on a regular basis. Statutory documents contain only general principles of segment information presentation and do not regulate the procedure and forms of segment reporting. Objectives The study aims to develop methodological framework for generating segment reporting of agricultural holdings. Methods The study rests on methods of logical analysis, comparison, modeling, and systems and integrated approaches. Results A comprehensive analysis of provisions of laws, economic literature, industrial, institutional and economic features of integrated agricultural companies enabled to develop a methodological approach to allocating the objects of segment accounting; offer 18-category analytic characters of synthetic accounts involved in the formation of segment reporting; create a system of multi-level internal segment reporting; identify indicators disclosed therein; present a conceptual approach to unification of and information support to planning and analyzing the segment operations and the agricultural holding as a whole. Conclusions and Relevance The proposed methodology for segment reporting will improve the quality of accounting and analytical information, streamline the design process of a sustainable development strategy of agricultural production in a competitive environment, help quantify the contribution of business units to financial performance of agricultural holdings, monitor the activities of cost centers and evaluate the performance and professional competence of their managers.
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