Accounting and legal basis for the formation of information support for land resources
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 6, Issue
Abstract
The system of national accounts at the macro level and the micro-level accounting system provide for the collection and processing of information about land resources. The reality is that unreasonable decisions in the accounting system, which result in the distortion of information disclosed in the reporting forms and, as a result, distort the statistical data at the national level. Land resources accounting remains the subject of discussions for a long time due to legal conflicts, the complexity of regulatory and regulatory regulation and the absence of significant reforms. The purpose of the article is to substantiate the accounting and legal basis for the formation of information provision on land resources for the compilation of reliable financial and static reports. The analysis of existing practices and reports by the State Audit Service of Ukraine shows that there are violations in land use. Some types of offenses with land resources in state-owned enterprises are discovered. It is important to formulate detailed infor-mation enterprises of all forms of ownership and subordination in the system of analytic accounting in quantitative and qualitative terms. In the system of synthetic accounting – a comprehensive reflection of operations with land resources in accordance with cur-rent legal norms. It is proposed to provide the relevant departmental statistical institutions with data of the analytical accounting about land resources in improved forms. The expediency of drawing up by state enterprises Management Report is proved, in which to submit qualitative and quantitative financial and non-financial indicators about land resources of the enterprise. The problematic issues concerning the land plots located in the temporarily occupied territories or areas of joint operations are determined. It is proposed to withdraw from assets the following such land plots if possible to obtain the relevant document. In accounting, the impairment of an asset is recorded in accordance with P(S)A 28 (of Ukraine). The provisions of the International System of National Accounts 2008 for collecting information on land resources in the state are analyzed. It is recommended that complete and reliable information on land resources be provided in all forms of enterprise reports (regulated and internal) for the formation of statistical information for the SNA-2008, taking into account foreign experience.
Authors and Affiliations
Oksana Volodymyrivna Chumak
Keywords
Related Articles
- EP ID EP530608
- DOI -
- Views 40
- Downloads 0
Factors of influence on organizational provision for external activity of industrial enterprise
Introduction. In the conditions of globalization of the world economy and international economic relations the role of foreign economic activity for the whole economy of the country as a whole and for the enterprise in p...
The key features qualitative alteration of accounting
In the scientific article it is determined that one of the most important organizational influences of electronic digital machines on accounting is the process of centralization and decentralization of the implementation...
Effectiveness and rationality of investment decisions’ acceptance
Every company and organization puts certain objectives of its activities, the effective attainment of which is possible due to such administrative actions and decisions, which are developed and reasonably implemented wit...
Institutional organizational mechanizm of migration regulation in the European Union
This article is dedicated to determination of the basic institutional organizational instruments regulating migration flows in the European Union. The regulatory legal acts that control regular and irregular migration ar...
Approaches to the definition evaluating criteria of economic efficiency of the integrated economic diagnostic subsystem in strategic management systems of activity business, country’s production associations
This scientific article substantiates a number of approaches to determine total and partial evaluation criteria of economic efficiency (profitability) for of the integrated economic subsystem diagnostics. Some considered...