ACCOUNTING AND ESTIMATION OF AGRICULTURAL LANDS UNDER CURRENT CONDITIONS
Journal Title: Аграрна економіка - Year 2016, Vol 9, Issue 3
Abstract
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 agricultural 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 management system it is proposed to introduce changes into regulatory support of land relations and scientifically argued estimation of agricultural lands.
Authors and Affiliations
N. Tsitska, H. Bryk, T. Poverliak
Keywords
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- EP ID EP436908
- DOI 10.31734/agrarecon2016.03.080
- Views 89
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