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УЧЕТ ЗЕМЛИ В УСЛОВИЯХ ГЛОБАЛИЗАЦИИ: ПРОБЛЕМЫ, НАПРАВЛЕНИЯ СОВЕРШЕНСТВОВАНИЯ // Accounting for land under globalization: problems, improvement ways

Author

Listed:
  • Вегера, Светлана Григорьевна

    (Полоцкий государственный университет)

Abstract

The article substantiates the necessity of formation of information on a new level of quality within the system of business accounting that satisfies the requirements of postindustrial economics. Main conceptual directions in development of land accounting methodology ensuring the theoretical basis for system and holistic representation of land relations in business accounting are revealed. В статье обоснована необходимость формирования в системе бухгалтерского учета информации нового качественного уровня, отвечающей требованиям глобализационных процессов 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. "УЧЕТ ЗЕМЛИ В УСЛОВИЯХ ГЛОБАЛИЗАЦИИ: ПРОБЛЕМЫ, НАПРАВЛЕНИЯ СОВЕРШЕНСТВОВАНИЯ // Accounting for land under globalization: problems, improvement ways," 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. 18(3).
    • Handle: RePEc:scn:000pbo:57320
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