Accounting Techniques in Providing Investment Appeal and Financial Security of Agricultural Enterprises

The study provides the grounds for new approaches to enhancing levels of investment attractiveness and financial security of agricultural plants and agrarian sector as a whole. The issue of agricultural company's assets exposure in financial statements has been characterized. The impact of tax policy on financial security of agricultural sector has been analyzed. For the first time the content of the new accounting and financial techniques as to the increase of the investment attractiveness and financial security of agricultural enterprises has been revealed. The mechanism for its implementation has been described which comprises the evaluation and presentation of company's most important assets (land plots and right to use, current assets, intellectual property, biological assets and agricultural produce. The result of applying the developed accounting and financial technology has been given which constitutes the growth of capitalization of agricultural enterprises and enhances the company's investment attractiveness and financial security.