Agriculture

The agriculture sector continues to face various challenges arising from climate change, environmental risks, market price volatility, financing constraints, supply chain disruptions, and changes in the legal and regulatory environment. In Mongolia particularly, extreme climate conditions, land degradation, increasing sustainability requirements, and export market expectations are creating a growing need for stronger risk management and more effective financial and operational planning within agricultural businesses.

In addition, organisations operating in the agriculture sector frequently encounter complex accounting and financial reporting issues relating to biological assets, production cycle cost calculations, inventory valuation, accounting for government subsidies and tax incentives, implementation of IFRS, and internal control systems.

Moore Mongolia’s professionals have experience providing audit and assurance services, accounting and tax advisory services to organisations operating in the agriculture sector. Our Professional Services Director, Ms. Oyunaa U, specialises in agricultural accounting and has more than 30 years of experience in the sector, having worked as an accountant, economist, chief accountant, tax consultant, and auditor.

We provide practical and value-driven advisory services to agricultural businesses in areas such as practical implementation of IFRS, development of internal control systems tailored to agricultural operations, effective utilisation of tax incentives and exemptions, and optimisation of cost calculation methodologies aligned with agricultural production cycles. Our goal is to support sustainable business growth and effective risk management within the sector.