Theoretical and practical aspects of accounting agricultural land

Economic Processes Management: International Scientific E-Journal. 2017. № 1
Section: Economic processes management at microlevel

Cite this article:
Bryk G. V., Cic’ka N. E., Poverlyak T. I. (2017). Theoretical and practical aspects of accounting agricultural land, Economic Processes Management: International Scientific E-Journal, 1, Retrieved from: http://epm.fem.sumdu.edu.ua/download/2017_1/epm2017_1_4.pdf

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Authors:
Bryk Galyna Volodymyrivna
PhD (Economics), Assistant Professor of Department of Accounting and Taxation,
Cic’ka Nadia Evgenivna
PhD (Economics), Assistant Professor of Department of Accounting and Taxation,
Poverlyak Tetyana Igorivna
PhD (Economics), Assistant Professor of Department of Accounting and Taxation,
Lviv National Agrarian University, Ukraine

Abstract:
The role of agricultural land as an important object of accounting is showed. The features of agricultural land as the main means of agricultural sector and as a major biological asset are characterized. The state of the current system of synthetic and analytical accounting of agricultural land are reflected, the proposals to adapt this accounting information for management are analyzed. The need of accounting agricultural land to the disclosure of qualitative indicators are established, the possibility and feasibility of tax rules to them are suggested. Directions for improvement of accounting agricultural land to ensure rational land using and uniform taxation.

Keywords:
land resources, agricultural land, accounting objects, accounting of agricultural land, land valuation

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