Capital farm land as an object of accounting
Journal Title: Вісник Львівського національного аграрного університету: Економіка АПК - Year 2014, Vol 1, Issue 21
Abstract
The development of accounting requires the display of the most significant asset in agricultural economics – land capital. The article reviews the mechanism of functioning of the agricultural land. The defects of the existing system of market relations in the land are detected. The approach to mapping land capital in accounting from the standpoint of the theory of physical economy. The proposals for the introduction of metering of agricultural land are examined and summarized. The ways of legalizing land capital accounting are proposed.
Authors and Affiliations
N Zhelezniak
Keywords
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