Yaremchuk N. Accounting and control of real estate investment and operating farms

The thesis is devoted to substantiation of the theoretical and methodological regulations as well as the development of practical recommendations on the improvement of accounting and internal control of the investment and operational real estate of the agricultural enterprises. The essence of the terms "real estate", "operational real estate", "investment real estate" is specified, material, regulatory and legal, social, economic and accounting characteristics of the real estate are specified, classification features of the real estate are improved according to its characteristics, which are the basis for the accounting display of the real estate transactions. Forms of primary documents and documentation of the real estate transactions are developed and improved. The procedure of the display of the real estate transactions on the accounts through the improvement of the organization of their synthetic and analytical accounting is systematized. A new approach to evaluation of the real estate objects by the fair value is offered. Organizational and methodical regulations of the internal control of the real estate transactions are improved.