Abstract
У статті охарактеризовано нормативно-правові акти щодо обліку земельних часток (паїв). Запропоновано ряд синтетичних та аналітичних рахунків для балансового та позабалансового обліку права на земельні частки (паї) в користуванні сільськогосподарського підприємства. Розроблено методику обліку земельних часток (паїв) у державних чи комунальних сільськогосподарських підприємствах внаслідок їх приватизації.
Highlights
It took place the land privatization in Ukraine, and it has arisen such concept as a land share
There is a process of transformation of land shares into land plots belonging to citizens by property rights
In addition to land shares that were allocated as a result of land disintegration of collective agricultural enterprises, there are land shares that are provided to employees of state or communal enterprises at privatization, the accounting of which is still not revealed
Summary
It took place the land privatization in Ukraine, and it has arisen such concept as a land share. The data attest about the number of court decisions for 2013–2016, in particular, on land shares – 117294, including 5904 land shares after privatization, and 58 land shares in the formation of share capital [2]. It is precisely the absence of a clear procedure for displaying land transactions regulated by the current legislation distort the information in accounting and financial reporting about the rights to their use, minimizing the implementation of the property and organizational owners’ rights of corporate rights
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