Documentary Support for Accounting of Land Use Rights

Antonina Korinenko ()
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Antonina Korinenko: 'Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine

Oblik i finansi, 2017, issue 4, 40-45

Abstract: The purpose of the article is substantiations of proposals as to improvement of documentary support for accounting of land use rights. It was revealed that the existing primary and consolidated documents that are recommended for accounting of intangible assets are not adequately adapted to the economic specific of rights to land use. In this regard, the following documents have been improved on the basis of supplementing them with additional indicators: The act for posting the right to land plot use to the structure of intangible assets; The act for retirement (liquidation) the right to land plot use from the structure of intangible assets; Inventory list of the rights to agricultural land plot use (land shares) in the structure of intangible assets. These documents were supplemented with indicators characterizing the land plot, disclose the legal grounds of land use and, thus, determine the basis of organization of accounting. In addition, the Act for valuation of the cost of land plot lease right was developed. This document increases the transparency of valuation techniques for accounting purposes and verifies the proposed in the thesis methodical approach to valuation of the cost of land lease rights.

Keywords: land use right; agricultural land; requisites of primary documents; land evaluation report; inventory list (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (1)

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