PERPETUAL LEASE: FEATURES OF ACCOUNTING

Clicks: 450
ID: 54498
2017
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Abstract

The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed.

During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used.

Keywords: accounting, land, perpetual lease, intangible assets, the right to use.

Reference Key
yurchenko2017perpetualaktualn Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Yurchenko, Tetiana;
Journal aktualʹnì problemi rozvitku ekonomìki regìonu
Year 2017
DOI
DOI not found
URL
http://journals.pu.if.ua/index.php/aprde/article/view/2026
Keywords
Therapeutics. Pharmacology Technology (General) Engineering (General). Civil engineering (General) economics as a science anthropology language and literature political science (general) law in general. comparative and uniform law. jurisprudence philosophy. psychology. religion arts in general history of education doctrinal theology

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