Concept of Construction a Modern Accounting System of the Agricultural Enterprise in the Conditions of Internet Technologies

The Article is devoted to the generalization of theoretical, methodological and practical principles of modernization of agricultural enterprises accounting system through the application of advanced Internet technologies. The author presents his own periodization of the accounting development in accordance with economic and informational progress of Ukraine. The main characteristics of the virtual period of accounting development were determined. They include: the emergence and rapid growth of cloud computing, the development of XBRL taxonomy for the preparation of electronic financial reporting, the widespread practice of virtual desktops. The research results of the information technologies application in 80 agrarian enterprises of Kyiv region were presented. Concept of construction of modern agricultural enterprises accounting system in the terms of use of Internet technologies was proposed. This concept foresees the transition to cloud-based accounting, that is based on the following main features: fully dematerialized form of accounting and valuation of assets; the introduction of XBRL taxonomy in the accounting and valuation of assets; the conservation of accounting information outside the company by the use of Saas & Daas business models; the simultaneous use of accounting information by the different users anywhere in the world through using of cloud technologies. Concept contains legal and methodological measures, which will ensure the transition of the agricultural enterprises to the new and modern accounting system.