This dissertation work is devoted to the substantiation of theoretical provisions and development of practical recommendations for improving the accounting of land resources in the conditions of resource saving. On the basis of systematization of the authors' approaches to the definition of the economic content of the terms "land", "natural capital", "land capital", "land resources", "land plot" their subordination and interdependence are proved. The interpretation of the term "land resources" as an object of accounting (a set of land plots owned and/or managed by a business entity regardless of the method of their use in economic activity) was clarified, which ensures objectivity and unambiguity of the interpretation of the conceptual and categorical apparatus. A critical analysis of the classification features and types of land resources proposed by different authors showed that none of the proposed classifications fully takes into account the peculiarities of operations for the receipt, assessment of the state and efficiency of use of land resources. To eliminate the specified shortcomings the author's approach to classification of land resources for needs of accounting by development of criteria of classification (by types and purpose of lands; by the property right; by subjects of the property right; by quality and suitability for use; by functional purpose; by participation in mortgage lending) and allocation of the corresponding types of land resources was offered. According to the results of the study, the insolvency of the existing legislative documents to effectively regulate the procedure of accounting reflection of the results of land matters was proved. The "Regulation on the procedure of accounting of land resources", the use of which eliminates the existing contradictions in the legal regulation in the development of methodological provisions of accounting of land resources was developed. In the course of the study, the types of land plot evaluation depending on the goals and methods of implementation were studied. In order to improve the evaluation as an element of the accounting method, the expediency of the use of expert monetary valuation of land plots when determining the value of land resources in the initial evaluation and evaluation at the balance sheet date using an alternative approach, which contributes to the validity of the cost of land in the balance sheet (Statement of financial condition) was proved. In order to eliminate the identified shortcomings of the methodical ware of land resources accounting and to ensure the reliability and completeness of the information in the financial statements of the enterprise, a facet system of analytical accounting of land resources was proposed (the first level analytics facets were proposed: F1 "By type and purpose of land plots"; F2 "The land resources by way of receipt of the enterprise "; F3 "The land resources by quality and suitability for use "; F4 "The land resources by functional purpose "), the use of which allows to create a complete, high-quality and reliable information basis for management of decisions. The main characteristics of the right in rem over a corporeal thing on the property belonging to others and operating lease of land plots, their general and distinctive features were determined. The objects of accounting, which are used in economic operations at the acquisition of land on the basis of rights of temporary use (emphyteusis, superficies and easement). The list of items of expenditure forming the initial assessment of the rights to land plot usage (easement, superficies, emphyteusis) at their acquisition is established. It is proposed to apply the income approach to the initial assessment of the right to land plot usage (easement, superficies, emphyteusis) and the methodological approach to reflect the value of the rights to land plot usage on the sub-account 122 "The rights to use the property", and the value of the acquired land plots on basis of the rights of use on the off-balance account 01 "Leased non-current assets" using the facet analytical accounting system. A critical analysis of the information capacity of the existing forms of financial statements in terms of the presentation of information on land resources was conducted. On the basis of systematization and analysis of foreign experience of land resources reflection in the financial statements of different countries of the world, a comprehensive approach to the presentation of information on the state and use of land resources in the financial statements at the micro and macro levels was proposed. In particular, the parameters of the asset were amended by additional lines f. No. 1 Balance Sheet (the statement of financial position), as well as form No. 5 "The notes to the annual financial statements" by making additional parameters (lines) of sections I "Fixed assets", II "Intangible assets" and by creating an additional section XVI "Off-balance accounting". The forms of management accounting for land resources were developed to form the information flows on the quantitative and qualitative state of land resources, directions and efficiency of their use for analytical needs at the micro level the comparative characteristic of forms of the statistical and management reporting on quantitative accounting of lands was carried out, and also their general and distinctive features were designated. It was proposed at the macro level to develop and compile a form of statistical observation. 1-ZEM (annual) "Report on the state and efficiency of land use" and its content was developed. The role and importance of management accounting of land resources was investigated, the problematic issues of its organization and implementation at the enterprise were designated. The software used for automation of accounting of land resources and functionality of computer programs in the specified direction were investigated. To improve the quality of processing and grouping of information on land resources, it is proposed to use a set of automated workplaces of accounting workers and the module "Land resources" in the conditions of using computer technologies. The structure of the module "Land resources" was proposed and the characteristic of its sections was provided. The use of the worked out proposals ensures timely submission of information on land resources and in the necessary analytical context for approval of management decisions.
