????????-????????? ??????? ?? ???????????? ???? ?????????? ?? ??????????? ???????????? ?????????? ????????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
????????-????????? ??????? ?? ???????????? ???? ?????????? ?? ??????????? ???????????? ?????????? ????????
Accounting and methodical approaches to display law permanent and temprorary use of land assets |
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| Creator |
????????, ?.?.
Ostapchuk, T.P. |
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| Subject |
???????? ???????
???????? ??????? ???????? ?????? ??????? ?????? ????? ?????????? ???????????? ????? ??????????? ???????????? land resources land land assets accounting objects right of permanent use right of temporary use |
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| Description |
???????????? ????????? ???????? ?? ??????????? ????????? ???????? ????????? ???????? ??????? ?? ??????, ?? ??????? ???????????, ??????????????, ??????? ?? ?????? ??????????? ?????????? ??? ?????????, ??????, ???????, ? ????? ??????? ???? ???? ??? ????????. ?????? ????????? ?????? ???????????????? ? ?????????? ???????? ????????? ?????????????? ?? ?????? ?????????? ??? ??????????? ????????????. ? ?????? ?? ??????? ? ???????????? ????????? ??????????? ????????? ???????? ?????????????? ??????????, ??????? ???????????? ? ???????? ????????? ???????? ???????????? ???????? ? ?????????? ???????? ??????? ?? ???????? ??????????????? ?????? ?? ? ????????? ????????? ???????, ??? ? ? ?? ????????????. ?????????? ??????? ??????????? ?? ?????????? ???????? ?????????? ???????????? ???? ?????????? ?? ??????????? ???????????? ?????????? ???????? ? ???????, ?????????? ??????? ??????????? ?? ???????? ???????? ??? ????, ???????? ??????????? ??????????-????????? ??????????? ???????? ? ????. ?????????? ??????? ?? ????????? ?? ???? ????? ?? ???????? ????????????, ?????????????? ??????? ??????? ??????? ?? ????????????? ?????? ???????. The uniqueness of the land resources as an economic category determines the specific construction of the system of accounting which involves the accumulation, systematization, processing and analysis of economic information on quantitative, qualitative, money indicators and legal information about these objects. A large number of lands used by many entities on the rights of permanent or temporary use. Taking into account the need to use temporarily borrowed land resources by business entities, there is a need to develop general methods of displaying operations with limited real rights on accounts of both the land owners and their users. The article researches the question of theoretical and methodical aspects of accounting displaying permanent and temporary rights to use land assets in Ukraine. It examines the issue of economic and legal nature of these rights, the peculiarities of legal regulation of transactions with them. The paper deals with the procedure of their receiving and its impact on the accounting software. The author analyzes the existing approaches of other authors and proposes her own position. |
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| Date |
2016-03-11T08:55:36Z
2016-03-11T08:55:36Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1848
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| Language |
uk
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| Relation |
?????? ????. ?????: ?????????? ?????;4(74)
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| Publisher |
????
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