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Improvement of Farm Enterprises Financial Statements Regarding State Support


  • Natalia Zdyrko

    () (Vinnytsia National Agrarian University)


The procedure for farms financial statements preparation with particular disclosure of information as to the government support funds has been established. Changes in the forms of financial reporting according to farm category and size have been marked out. It has been found that certain forms of financial statements do not reflect relevant information required by users at micro and macro level in terms of public support. The statements lack disclosure of information on income received from realization of budget funds, flow of budget funds as per activity category, as well as current and non-current assets to be acquired by farm businesses for the budget funds gained. Since the state support is not stipulated by any particular items in financial statements, the author has made a proposal for unification of certain forms of financial statements and consolidation of information on the state support for various farms in order to provide analytical evaluation and control over the intended funds and their use efficiency.

Suggested Citation

  • Natalia Zdyrko, 2013. "Improvement of Farm Enterprises Financial Statements Regarding State Support," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 16-24, June.
  • Handle: RePEc:iaf:journl:y:2013:i:2:p:16-24

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    References listed on IDEAS

    1. Guns, Raf & Rousseau, Ronald, 2009. "Real and rational variants of the h-index and the g-index," Journal of Informetrics, Elsevier, vol. 3(1), pages 64-71.
    2. Schreiber, Michael, 2008. "A modification of the h-index: The hm-index accounts for multi-authored manuscripts," Journal of Informetrics, Elsevier, vol. 2(3), pages 211-216.
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    More about this item


    farms; government support; budget; intended use; the financial statements; IFRS;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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