ACCOUNTING FOR LAND ASSETS: THE RETROSPECTIVE ANALYSIS OF DOMESTIC PRACTICE AND FOREIGN EXPERIENCE

Abstract

The article is devoted to a retrospective analysis of international and domestic legislation on accounting for rights to use land, which allowed determine the guidelines for the development of Ukrainian methodology and methods for such accounting. It was revealed that the most acceptable option for the development of the domestic methodology of accounting for rights to use land is to build on the basis of deepening the sectoral focus. The main principles of accounting for rights to use land were defined, and the mechanism for implementing foreign experience was proposed.