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Approaches to Accounting of the Capitalization of Rights to Use Land Assets

Author

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  • Tetyana Ostapchuk

    (Zhytomyr State Technological University, Zhytomyr, Ukraine)

Abstract

The purpose of the article is to develop methodological approaches to accounting of the transactions related to land asset use rights in activity of different business entities. Transactions related to origination of land use rights such as land servitude, perpetual lease and superficies are found to be necessarily accounted for by entities of various forms of incorporation (except for public entities) as such rights are captured in legislation and there are no accounting legal standards dealing with such transactions at all. It deals with the analysis of the legal regime of existence of such rights, distinguishes essential differences between them and outlines their influence on capitalization and non-capitalization of expendures related to establishment of limited land plot use rights. Methodological approaches used for accounting for the originated use rights such as land servitude, perpetual lease and superficies are proposed both for land plot holders and users (servituary, superficiary and emphyteut).

Suggested Citation

  • Tetyana Ostapchuk, 2017. "Approaches to Accounting of the Capitalization of Rights to Use Land Assets," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 58-65, December.
    • Handle: RePEc:iaf:journl:y:2017:i:4:p:58-65
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    File URL: http://www.afj.org.ua/pdf/522-pidhodi-do-vidobrazhennya-kapitalizacii-prav-koristuvannya-zemelnimi-aktivami-v-buhgalterskomu-obliku.pdf
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    File URL: http://www.afj.org.ua/ua/article/522/
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    More about this item

    Keywords

    land resources; land plots; right to use land assets; limited property rights; landed servitude; emphyteusis; superficies;
    All these keywords.

    JEL classification:

    • Q15 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Land Ownership and Tenure; Land Reform; Land Use; Irrigation; Agriculture and Environment

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