CONCEPTUAL PRINCIPLES OF THE REFLECTION OF LAND RESORUCES IN THE ACCOUNTING OF AGRICULTURAL ENTERPRISES
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 4, Issue 4
Abstract
Introduction. Land resources are of utmost importance among all natural resources currently discovered and available. At this point, land is one of the most important means of production and commercial activities. Depending on a way of exploiting land, an agricultural enterprise may either turns a profit and demonstrate a pronounced tendency towards economic growth or fetch up in stagnation and following bankruptcy. That is why, the issues of the accounting of land resources under land market formation should be addressed from theoretical and practical perspectives. Methods. The theoretic principles, methodology and pragmatic application of the accounting of land resources in the agricultural industry have been researched by means of such methodological approaches as analogy, generalization and comparison. The methodology of the accounting of land resources and proposals for its improvement has been well grounded by applying the method of grouping, as well as the abstract and logical method. Results. The research study explores the matter of the reflection of the accounting of land resources assigned for agricultural exploitation. The views of national researches on the matter of the accounting of land resources have been scrutinized. The legislative and normative base regulating the accounting of land resources in agricultural enterprises has been analyzed. Discussion. The current research makes the case for the elaboration of a specific standard for regulating the principles of the accounting of land resources assigned for agricultural purpose, as well as displaying corresponding data in the financial reports of agricultural enterprises.
Authors and Affiliations
Tetiana Bincharovcka
Keywords
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