Land assets in the system of accounting categories and concepts
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2018, Vol 84, Issue 2
Abstract
The necessity of constructing an independent categorical and conceptual accounting apparatus based on the use of developments in the field of the philosophy of science is proved. The approaches of domestic and foreign researchers to the classification of categories in accounting are analyzed. The interrelation between accounting categories and accounting concepts is justified. The general structure of the categorical and conceptual accounting apparatus is considered. The expediency of fragmentation of accounting categories is substantiated. The existing approaches to the categorization of land and related concepts in economic and legal sciences are analyzed. The article substantiates the expediency of using the concept of land assets in the accounting system, which is one of the accounting concepts and is subject to the category of «asset». The authors’ definition of the concept of the land assets for the needs of accounting is proposed, and this allows to take into account their role in the economic turnover and does not contradict the rules of the allocation of the accounting categories and concepts.
Authors and Affiliations
S. F. Legenchuk, T. P. Ostapchuk
Keywords
Related Articles
- EP ID EP372625
- DOI -
- Views 111
- Downloads 0
Statistical evaluation of plant-growing branch
The reformation of methodological and organizational components of agrarian statistics requires the complex evaluation of agriculture in general the plant-growing branch, in particular. The article deals with the peculia...
Quality control of the documentation process in electronic economic activities
It is proved that the main tool that will provide adequate information resources e economic activities of social and economic relations are documenting quality control processes as the basis of global information space....
Restruction process as adapting enterprises’ strategy for environment changes
The article reveals the conceptual foundations of the process of the enterprise's restruction as the way of adapting enterprises for changes in the market environment, ensuring their economic growth in the long run, inte...
Impact of processes of transformation on dairy enterprises’ activity under crisis
The aim of the research is to analyze the dairy enterprises’ activity in Zhytomyr region, in particular, the ways of adaptation to the major crisis factors and outlining the prospects of the industry. The paper considers...
Modern tendencies of the administrative accounting introduction using world experience
The article is devoted to the research of foreign experience of organization and management of accounting in enterprises. Today, significant changes in the conditions of the economy, which occur in the country’s economy,...