The article examines the problems of the development of the Eurasian agro-food complex: potential, current state and prospects. The article analyzes the problem of self – sufficiency in food, taking into account mutual trade and the possibility of concentrating the efforts of the EAEU member states on an innovative breakthrough in agriculture in order to increase exports and its share in world trade, an adequately available area of farmland.

The structure of world trade in agricultural products and food is analyzed based on the degree of processing of goods. A comparative assessment of the export and import of agro-food products of Belarus is given in the context of the increasing role of products with a high degree of processing of raw materials. The main commodity positions of the country in export and import are presented, systematized into 3 groups – unprocessed products, goods with partial processing and goods with a high level of processing.

A systematic approach to reforming the public sector of agriculture is presented, taking in to account the trends and patterns of its development. The risks of denationalization and privatization in agriculture, as well as the main directions and measures of its reform are described.

The European practice of regulating the construction of traceability systems for agri-food products as one of the priority areas for ensuring the quality and safety of the food at the national and international levels has been investigated. The features of the implementation of the concept of traceability in some countries are decided.

The article presents a conceptual overview of modern approaches to accounting for depreciation of machine and tractor fleet in agrarian production used in different countries of the world. The emphasis is placed on the agricultural specifics, which determines the use of certain methods and tools for calculating depreciation charges. The mechanism of the influence of the operating conditions of agricultural machinery on the choice of the organization’s depreciation policy, as well as the distinctive principles of management accounting for depreciation at agricultural enterprises, is disclosed, the possibilities of taking into account a number of specific factors in the process of determining depreciation are considered – inflation, uneven operation of equipment, its repair cycle, etc. The problem of scientifically based distribution of the value of long-term assets over time is touched upon.