Issue №: 3 (31)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
USE OF LAND UNDER CONDITIONS OF EMPHYTEUSIS: LEGAL AND ACCOUNTING ASPECTS
ISHCHENKO Yana – Candidate of Economic Sciences, Associate Professor, of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: jana_2006@ukr.net).
LIUBAR Oksana – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: OsanaL66@ukr.net).
The publication is devoted to the solving the problem of proper legal support and disclosure of information on the rights of use of land under the conditions of emphyteusis in the accounting system of agrarian enterprises. Possible realization of real rights to land plots in Ukraine is considered in the publication. The organizational features of attraction of agricultural lands under the conditions of emphyteusis and rent are outlined. The normative substantiation of the relations of emphyteusis and the draft laws aimed at their legal regulation is investigated.
The methodical approaches to the accounting of the rights of emphyteusis are proposed by substantiating the order of reflection of these rights depending on the essential conditions of the contract (timeliness, payment, conditions of settlements with the land owner, etc.), which stipulates the identification of the sources of the right of emphyteusis. The proposed order of reflection in the accounting of the rights of emphyteusis as an asset arising from different sources of formation, allows to avoids double reflection of the costs associated with the calculation of depreciation and obligations on the agreement of emphyteusis.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
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According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
