The thesis is aimed at solving the scientific problem of development of theoretical and methodological principles of accounting for land assets and rights to them. The theoretical principles of accounting for land assets and rights to them based on the neo-institutional theory of property rights have been developed, in terms of definition of the concept of land assets and rights to them, their classification, as well as criteria for their recognition in the composition of accounting objects, which allows the use of theoretical and methodological approaches to the accounting of assets of enterprises based on recognized in the world society of leading economic theories and ensures the authenticity of recognition of land assets and rights to them in the composition of accounting objects by regulatory factors which are fundamental in the system of land relations. Its main provisions allowed to explore the processes of distribution and combination of property rights between economic entities in order to maximize their effective use, as well as they are in line with the latest changes that have been made to the Conceptual Framework for Financial Reporting in 2018, which enables to apply them in accounting practice of enterprises. When disclosing the impact of legal traditions and the convergent accounting standardization model on the accounting objects for transactions with land assets and the rights to them, it was established that: 1) the process of harmonization at the domestic level has actually been completed, besides Ukraine is now working with a converged accounting model (developed by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), which develops GAAP US, and the expressed through the Conceptual Framework of Financial Statements); 2) for the formation of the conceptual principles of accounting for land resources and rights to them, it is necessary to take into account two blocks of regulatory documents: 1) the normative and legal block – national codes, laws, orders and 2) normative and methodological block – IFRS; Accounting Provisions (Standards); EU Directives and Convergent Accounting Model (Conceptual Framework for Financial Statements).The theoretical and methodological principles of accounting for land quasi-assets are developed (their concepts and criteria of recognition in accounting, classification, estimation, methodical approaches to reflection in accounting and reporting forms are determined), which gives an opportunity to take into account standards of two blocks of legislative documents in the system of accounting that have normative and legal as well as normative and methodological nature and to eliminate legal contradictions that arise when performing transactions with partial and limited rights to land and assets in the accounting system. The concept of «land quasi-assets» is not related to the material content of objects that may be reflected in accounting, but with their intangible component, i.e. partial rights (separate components of the full ownership of the objects). Land quasi-assets should be understood as assets which are economic resources controlled by a business entity as a result of past events, that are not tangible and embodied in partial or limited rights of possession, using, and disposing of land assets, and also have the potential for obtaining economic benefits. It is determined that the fundamental basis for the value measurement of accounting objects is the definition of the «field of estimates» as an ordered set of variants obtained by different methods of quantification of a single fact of economic life, which is described not by a single (point) estimate but by its set. As a result of the defining of the field of assessments by objects of land assets and rights to them a metric of their value as an estimated expression of a set of certain coordinates was formed, represented by such indicators as: legal, physical and time properties that form a qualitative assessment of these accounting objects. Using the developed methodological approaches to the formation of the value of land assets and quasi-assets, qualitative indicators (physical and legal indicators of cost metrics) were translated using linguistic variables into quantitative, i.e., transformed into monetary expression
