THE LEASE AND ACCOUNTING OF AGRICULTURAL LAND

Georgi Gerganov and Violeta Blazheva ()
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Georgi Gerganov: D. A. Tsenov Academy of Economics
Violeta Blazheva: D. A. Tsenov Academy of Economics

Economic Archive, 2015, issue 1, 3

Abstract: After the restoration of ownership of agricultural land, a significant part of owners choose leasing as the most acceptable form of management. Depending on the legal regulations and the contractual basis, the income from providing agricultural land for temporary use is gained from lease payment and rent. This article examines the shortcomings of the legal framework which regulates the use of agricultural land through lease/rental agreements and the problems that occur regarding harvest payment.

Keywords: agricultural land; rent; payment in kind; accounting treatment (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:dat:earchi:y:2015:i:1:p:3

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