ASSESSMENT OF LAND USE RIGHTS VALUE IN ACCOUNTING FOR AGRICULTURE ENTERPRISES IN UKRAINE

Abstract

Currently, the level of reflection of land use rights in the accounts and reporting remains very low in Ukraine. One of the reasons for this situation is the difficulty of determining the value of different types of land use rights for accounting purposes. The existing valuation technique is not adapted to the institutional environment. The article investigates the methodical principles of assessment of different types of agricultural land use rights for accounting purposes. The problems of determining the value of the right of permanent use land and lease rights as objects of accounting were disclosed. Author reveals the methodical approaches to the assessment of land use rights and analyzes their advantages and disadvantages. Based on the results of the study author concluded that the methodical approaches to assessing the value of land use rights should take into account institutional options for land relations. It will allow get in order the information about such items in accounts and financial reporting.

Keywords

• право користування землею
• оренда землі
• емфітевзис
• суперфіцій
• підходи до оцінки
• експертна оцінка
• нормативна оцінка