Ilchak O. Accounting and control of land resources in agriculture

Research by the thesis is devoted to solving scientific problem of land resources accounting and economic control development in agriculture within conditions of innovative and integration processes in Ukrainian and global economy. In thesis the essence of the concept of "agricultural land resources" is clarified, the legitimacy of the inclusion them to the assets in the balance sheet of agricultural enterprises is proved. The main methods of evaluation of different types land resources in accounting are founded. Theoretical principles of control of land resources in agriculture are disclosed. Considerable attention is paid to ensuring of organizational providing of accounting and control for land resources in agriculture. The methods of accounting and control for agricultural land resources are improved, particularly the methods of accounting for leased land and inventory. The basic challenges facing the accounting and economic control of land resources in agriculture due to the innovative development of their use in agriculture are outlined.