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This scientific article is devoted to the research of water supply issues in the efficient implementation of agricultural reforms because the productivity of agricultural crops is directly related to the water supply utilized for irrigation of plants. In addition, the article justifies the significance of determining the cost of irrigation services for each cubic meter of water, the essence of accounting standards, as well as the opinions on accounting and its quality in water economic entities. Moreover, the article presents a comprehensive study of the international experience of accounting in water economic entities.
Water Consumers Association(WCA), norm of water consumption, irrigated hectare, quality of accounting, International Accounting Standards, financial reporting quality verification