THE SYSTEM OF LEGAL REGULATION OF ACCOUNTING IN THE AGRICULTURAL SECTOR OF ECONOMY OF UKRAINE

A set of legal and methodological materials on accounting in the agricultural sector of Ukraine's economy are analyzed in article. The content of the concept of «legal regulation of accounting in the agricultural sector» is determined and its purpose is defined. It is established that the normative-legal regulation of the organization of accounting covers a system of regulatory (mandatory) means of influencing the behavior of participants in this area and is narrower in meaning than the concept of «legal regulation», which also includes optional (recommendatory, explanatory) means of influence. The classification of sources of regulation of accounting relations in the agricultural sector is carried out. Sources of regulation of accounting relations are proposed to be classified according to the following criteria: 1) by scope (volume) of regulation; 2) by the nature of regulation; 3) by origin. It is concluded that the regulation of accounting relations in Ukraine is centralized and carried out by the Ministry of Finance of Ukraine. The role of professional organizations of accountants and auditors of Ukraine in the formation of the national system of regulatory and legal support of accounting is clarified. The foreign experience of involvement of the professional accounting environment in the process of formation of the system of normative-legal regulation of accounting and approval of accounting standards is analyzed. It is concluded that the level of involvement of representatives of the professional accounting environment in the process of formation of the legal system in the field of agriculture is insufficient, which does not correspond to global trends, which indicate the growing role of the professional community in accounting standards.