Registration Number
0219U001665,
0118U005050
, R & D reports
Title
To develop methodological approaches for estimating the book value of the right of permanent use of land plots of establishments and enterprises of NAAS, which are used as agricultural lands for display in the accounting
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Head
Tretiak Valentina Nikolaevna,
Registration Date
15-02-2019
Organization
Institute of Land Use NAAS Ukraine
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R & D Report: 100s., 15 figures, 12 tables, 3 annexes, 40 sources, 4 chapters and conclusions. The object of the study is the process of estimating the book value of land use of institutions and the enterprise of NAAS. The purpose of the work is the collection, systematization, analysis of theoretical foundations and assessment of methodological approaches for estimating the book value of the right of permanent use of land plots of institutions and enterprises of NAAS, which are used as agricultural lands for display in the accounting. The method of research - theoretically generalization of normative documents, static, monographic, abstract-logical. Results and their novelty. The essence of the right of permanent use of land as part of the category "land ownership" is specified. The logical and semantic conceptual model of the economic and legal content of land ownership in Ukraine, which provides for the division of subjects of ownership of land and land, in particular: state authorities and local self-government, which are limited in the right of ownership and use of land, have full ownership of land plots, where their buildings (in cases less than 1%) and incomplete ownership of land plots about the right of permanent use of enterprises to institutions and organizations of state or communal property (more than 99%). This means that the "land" or "land use" that is formed on the right of permanent use is an object of assessment, not a "right to use" It is substantiated that the book value of research land use includes the cost of direct use of land and other natural resources and property (material assets), the cost of indirect use of innovations in scientific research in agrarian science (intangible form of assets), the cost of the delayed alternative (preservation of scientific potential, soil, biodiversity, water resources, intangible asset form) and the cost of loss of values ??(the willingness of society to pay for preservation for future generations is not erialna form of assets). Consequently, land-use is formed on the basis of the right of permanent use of land and is personified as an asset of an enterprise, as a set of tangible and intangible assets of an enterprise having a monetary valuation, as well as value, in the form of a reserve, incl. goodwill (value determined as the difference between market and book value of land use assets of the enterprise), etc., the formation and use of which will result in future economic benefits. It is substantiated that the recognition of research land use formed on the right of permanent use as incomplete property and the components of its book value is determined by the need to develop new methodological approaches to the assessment of land establishments and enterprises of NAAS. Taking into account that land use in scientific institutions and enterprises of NAAS is characterized by the regime of use of agricultural land and the functional use of land (for example, research fields), depending on the direction of research, the assessment of the book value of land should be carried out in directions according to the developed classifier. Key words: land, right of permanent use of land, estimation of book value.
Product Description
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Ковалишин О.Ф
Третяк А.М.
Третяк В.М.
Харитоненко Р.А.
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2020-04-02
