Korinenko A. Accounting providing of including of the land use rights to economic circulation

The thesis is devoted to the deepening of theoretical, methodical and organizational foundations and development of practical recommendations for improving the accounting and valuation of the agricultural land use rights. The economic and legal essence of the land use rights was deepened on the basis of determining of its accounting component. The identification of land use rights as an object of accounting was done and priority of use the income approach to valuation of land use rights was grounded. It was proposed to improve the method for determining the value of the right to lease agricultural land through a combination of cost and income approaches and the use of adjusted ratio, reflecting the high proportion of agricultural land in the structure of enterprises assets. The conceptual approach to improve the regulatory and methodical support of accounting of the rights of regular use the land was proposed. Methodical principles of lease accounting were made more precise. The guidelines of development of the methodology and methods of accounting of the land use rights were defined. The documentation of accounting of the land use rights was improved. The suggestions for improving forms of financial and statistical reports were prepared. These suggestions relate to the disclosure of information about the land use rights.