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РАЗВИТИЕ МЕТОДОЛОГИИ УЧЕТА ЗЕМЛИ В УСЛОВИЯХ ЭКОНОМИКИ НОВОГО ТИПА: КОНЦЕПТУАЛЬНЫЕ ПОДХОДЫ // Development of the methodology on accounting for land under economic conditions of a new type: conceptual approaches

Author

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  • Вегера, Светлана Григорьевна

    (Полоцкий государственный университет)

Abstract

The necessity of forming the information of a new qualitative level in accounting system, meeting the requirements of postindustrial economy has been grounded in the article. The main conceptual directions of development of the methodology on accounting for land, which provide the theoretical basis of system and complete reflection of land relations in accounting, have been detected. В статье обоснована необходимость формирования в системе бухгалтерского учета информации нового качественного уровня, отвечающей требованиям постиндустриальной экономики. Выявлены основные концептуальные направления развития методологии учета земли, обеспечивающие теоретическую основу системного и целостного отражения земельных отношений в бухгалтерском учете.

Suggested Citation

  • Вегера, Светлана Григорьевна, 2010. "РАЗВИТИЕ МЕТОДОЛОГИИ УЧЕТА ЗЕМЛИ В УСЛОВИЯХ ЭКОНОМИКИ НОВОГО ТИПА: КОНЦЕПТУАЛЬНЫЕ ПОДХОДЫ // Development of the methodology on accounting for land under economic conditions of a new type: conceptual a," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 17(2).
    • Handle: RePEc:scn:000pbo:52194
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