Agrarian Economy 2016 T. 9 № 3-4:80-86
Accounting and estimation of agricultural lands under current conditions
N. Tsitska, candidate of economic sciences
H. Bryk, candidate of economic sciences
T. Poverliak, candidate of economic sciences
Lviv National Agrarian University
ANNOTATION
Establishment of land market in Ukraine and following possibility to buy and sell agricultural lands has forced actualization of the necessity to provide appropriate description of agricultural lands in accounting. Nowadays, accounting of agricultural lands is still the weakest link in registration system. Accounting and reporting of agrarian enterprises do not provide complete information on land capital and land relations as a separate object of accounting. Such imperfect establishment of accounting supply of land management negatively effects agricul-tural activity, particularly causes equivocation of managerial decisions. Thus, it would be reasonable to specify such objects of accounting and reporting in the national standards. To intensify role of accounting in manage-ment system it is proposed to introduce changes into regulatory support of land relations and scientifically ar-gued estimation of agricultural lands.
KEY WORDS
аgricultural lands, object of accounting, accounting of land, estimation of land
FULL TEXT
LINK
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