Land inventory: accounting practical aspect

The article studies the methodical approaches to land inventory as absolute ownership and received for use from other persons. The normative regulation of land inventory for land management purposes and its influence on the main stages of inventory of land for accounting purposes is investigated. Th...

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Bibliographic Details
Main Authors: T.P. Ostapchuk, D.V. Gavrylovska
Format: Article
Language:English
Published: Zhytomyr Polytechnic State University 2018-12-01
Series:Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
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Online Access:http://pbo.ztu.edu.ua/article/view/151429/150423
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Summary:The article studies the methodical approaches to land inventory as absolute ownership and received for use from other persons. The normative regulation of land inventory for land management purposes and its influence on the main stages of inventory of land for accounting purposes is investigated. The ways of improvement of documentation of operations connected with land inventory are considered. Influence of features of lands of different categories on the process of their inventory is established.
ISSN:1994-1749
1994-1749