I. Tarlopov. Development of accounting methodology in the management of land resources.

Abstract

The article presents the results of research methodology of accounting land. The essence of land and land plot is determined, the main land use objects in agricultural enterprises are listed. The comparative characteristic of the land plot with other factors of production is given. The main principles, goals and tasks of land plot registration are formulated. Six basic methods of formation of the accounting information which in aggregate form a method of accounting of the ground grounds are characterized. Proposed codes of accounts and sub-accounts for the registration of land use in agricultural enterprises. In the course of the research, the principles of forming the methodology for accounting of land resources in Ukraine are analyzed. The chronology of the main changes that occurred in the methodology of accounting for land use during the years of Ukraine's independence is given. As a result of the conducted research it is established that modern challenges of globalization have an ambiguous impact on the development of the methodology of accounting for land use in the country. The introduction of universal international financial reporting standards weakens the effectiveness of the entire accounting system in land use, since it does not take into account the requirements of the local economy, landscape conditions and legal regime for the use of land in the country. It is proved that the improvement of the methodology of accounting for land use should go in one direction with the practice of legal regulation of land relations.