Bondarchuk V. Accounting for and analysis of the real estate transactions under the conditions of property rights transformation

The theoretical, organizational and methodological issues of accounting and economic analysis for real estate transactions of enterprises have been deepened in the thesis. The economic and juridical nature of real estate and its place within non-current assets of enterprise have been studied. The classification characteristics have been improved as well as understanding of real estate concept in the context of property rights transformation has been extended. The accounting models of inflow, use and outflow of real estate according to juridical aspect have been worked out. The forms of source documents and changes in financial statements, that provide formation of accounting and analytical information on the sources of inflow and outflow of real estate, have been worked out. The complex model of real estate management which will contribute to the development of real estate management has been designed. This model takes into account the directions of acquisition, condition analysis and efficiency of use, outflow of real estate though the coefficients use.