The right to use the land as an object of accounting
Journal Title: Економіка: реалії часу - Year 2018, Vol 2, Issue 36
Abstract
The article analyzes the data on the state and development of land relations in Ukraine. The information regarding the right to use the land plots and the use of the Lines is provided. The bookkeeping postings concerning the registration of land plots at enterprises with Temporary and long-term usage rights are shown. It is proved that the right to use is an intangible asset of enterprises. The peculiarities of the lease agreement of the land and those who can use the land on the rights of permanent use are highlighted. It is revealed that the main users of land lease are agricultural enterprises. The comparative characteristic of the permanent and Temporary Right of Use is made. The land relations in the land lease are considered and the amount of the rent is leased to the landlord.
Authors and Affiliations
Natalіа Selivanova, Natalia Delik
Keywords
Related Articles
- EP ID EP564811
- DOI 10.5281/zenodo.1308127
- Views 77
- Downloads 0
Priority tax changes in conditions of formaition and diversification of innovative economy
The article presents the problematic issues of tax stimulation of the innovation process in the conditions of formation and further diversification of the innovation economy. The content and main directions of the divers...
The confirmation of socio-economic approaches of social life at the regional
The article focuses on the problem of the steadiness of the modern regional communities. Using by the information concept of the system development the main ensuring factors are revealed.
Cash flow modeling of industrial enterprises in conditions of uncertainty in the market
The article is devoted to the modeling of cash flow businesses in the face of uncertainty. The possibility of forecasting cash flows on the basis of the developed simulation model is presented. The model is constructed u...
Determinants of entrepreneurship development in Ukraine
The problematic issue of entrepreneurship development in modern conditions in Ukraine, including the agrarian area, is considered in the article. The analysis of existing human resources in rural areas, the reserves of f...
Bobrovych R.P. Indicators of a crisis in the stock market
The article dedicated to a search of indicators of the crisis in stock markets. The dynamics of global stock indices and parameters that characterize the variability of markets – volatility and Hurst were analyzed. Some...