Scientific and practical problems of reflection of land resources in accounting
Abstract
The implementation of the land market in Ukraine actualizes the problems of accounting of land resources from viewpoints of generation of accurate and trustworthy information about quantitative, qualitative, and cost indices of land resources. Thus, the necessity to investigate and improve the methodology of accounting of land resources arises. The paper identifies the discussion aspects of accounting of land resources of agricultural purpose. The authors research the current state and the issues of synthetic and analytic land accounting and examine the variability of reflection of land relations in accounting. The absence of unified standardized methods for land accounting and the developed recommendations with the reflection of land resources in agricultural enterprises’ accounting cause the organizational and methodical issues in accounting the operations with land resources. The study allows to determine that the financial state of the agricultural enterprise is highly dependent on the trustworthiness and accuracy of estimate and accounting of plots. However, the existing system of accounting of land resources of agricultural purpose in Ukraine makes it impossible to reflect all the characteristics of plots for external and internal users. It is proved that to intensify the differentiation and analyticity of information, it is reasonable to open the subsidiary accounts of the second and third orders in addition to the synthetical accounts aimed at accounting of lands.
Keywords
