BUSINESS INFORM №8-2014

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Section: Accounting and Auditing
UDC 657.631.1:339.94
Ilchak O. V.
Accounting Aspects of Land Relations within the Integration Process (p. 223 - 228)
The article investigates the accounting of transactions with land for agricultural purposes in the context of economic globalization and integration processes in Ukraine. The basic premises for display of land in accounting were defined. The analysis of the views and proposals of contemporary domestic and foreign scholars on accounting recognition and measurement of land was conducted. A review of laws and regulations governing the registration of land plots was carried out. Considerable attention was paid to the registration of land plots used for modern high-tech agriculture, particularly organic. The data of organizations that carry out the regulation of land relations and their accounting reflection was provided. The features of accounting for leased land in agriculture were shown. The findings summarized the material described and noted the impact of innovative technologies in agriculture, the accounting of land relations within the integration processes.
Keywords: accounting, land relations, integration processes, globalization, organic farming
Fig.: 2. Bibl.: 16.

Ilchak Olha V. – Postgraduate Student, Department of Accounting, Analysis and Audit, National University of Life and Environmental Sciences of Ukraine (15 Heroiv Oborony Str., Kyiv, 03041, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Ilchak, Olha V. (2014) “Accounting Aspects of Land Relations within the Integration Process.” Business Inform 8:223–228.

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