Home  Journals  International Accounting  11(533) - 2025 November

Import operations in agriculture: Accounting considerations

Received: 26 September 2025

Accepted: 17 October 2025

Available online: 18 November 2025

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: М42

Pages: 40-54

https://doi.org/10.24891/fuprxe

Subject. This article examines import operations within the framework of foreign economic activities of agricultural producers and the methodology of accounting for import transactions.
Objectives. The article aims to develop and improve the accounting methodology that ensures the formation of reliable, timely, and complete information on business transactions arising from the implementation of import transactions in the field of agricultural production, as well as the complete and timely documentation of the stages of import transactions.
Methods. For the study, we used analysis and synthesis, modeling, and abstraction.
Results. The article substantiates the need for the classification of imported goods in the agricultural sector, emphasizing the necessity of a systems approach to accounting for imported goods to improve the efficiency of agricultural organizations and ensure compliance with regulatory requirements.
Conclusions. Including all costs associated with importation and accurately allocating them by product type is a necessary condition for reliable accounting and analysis in agriculture.

Keywords: accounting, import, customs clearance, imported products, agriculture

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