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The textbook examines the theoretical and practical aspects of the formation of accounting policy of the enterprise, defines its essence and importance of formation at the enterprise. The need to rethink the importance of accounting policy in the process of enterprise management is substantiated. Particular attention is paid to the use of alternative methods and techniques of accounting for certain types of assets, liabilities, income, expenses and financial results, their critical evaluation and selection of the most optimal option depending on the goals set, which will allow solving specific management problems. A separate topic is devoted to the relationship between accounting policies and financial statements of an enterprise.

The textbook is intended for doctoral students, postgraduates, researchers, students of economic specialities of higher education institutions, management personnel of all levels, accountants and economists of enterprises interested in the procedure for forming the accounting policy of an agricultural enterprise and its documentation.