Теорія та методологія бухгалтерського обліку земельних активів та прав на них

Остапчук, Тетяна Петрівна; Ostapchuk, T.P.

Теорія та методологія бухгалтерського обліку земельних активів та прав на них

Остапчук, Тетяна Петрівна; Ostapchuk, T.P.

URI: http://eztuir.ztu.edu.ua/123456789/7519

Date: 2019

Abstract (ukr):

Дисертація на здобуття наукового ступеня доктора економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2019. Робота присвячена вирішенню наукової проблеми розвитку теоретико-методологічних засад бухгалтерського обліку земельних активів та прав на них. Обґрунтовано необхідність розробки теоретичних положень бухгалтерського обліку земельних активів та прав на них на основі неоінституційної теорії. Розроблено теоретико-методологічні засади бухгалтерського обліку земельних квазі-активів. Запропоновано методичні підходи до оцінки земельних активів та земельних квазі-активів через формування метрики їх вартості з врахуванням впливу якісних, часових та правових індикаторів та їх дефазифікації в кількісний вимір на основі теорії нечітких множин. Розроблено методичні підходи до облікового відображення земельних активів із врахуванням набору складових права власності на активи, тобто пучка прав, що її втілюють, та подальшого його поділу на окремі правомочності.

Abstract (eng):

Thesis for obtaining the scientific degree of Doctor of Economic Sciences, speciality 08.00.09 – Accounting, Analysis and Auditing (by types of economic activity). – Zhytomyr State Technological University, Ministry of Education and Science of Ukraine, Zhytomyr, 2019. The thesis is aimed at solving the scientific problem of development of theoretical and methodological principles of accounting for land assets and rights to them. The theoretical principles of accounting for land assets and rights to them based on the neo-institutional theory of property rights have been developed, in terms of definition of the concept of land assets and rights to them, their classification, as well as criteria for their recognition in the composition of accounting objects, which allows the use of theoretical and methodological approaches to the accounting of assets of enterprises based on recognized in the world society of leading economic theories and ensures the authenticity of recognition of land assets and rights to them in the composition of accounting objects by regulatory factors which are fundamental in the system of land relations. Its main provisions allowed to explore the processes of distribution and combination of property rights between economic entities in order to maximize their effective use, as well as they are in line with the latest changes that have been made to the Conceptual Framework for Financial Reporting in 2018, which enables to apply them in accounting practice of enterprises. When disclosing the impact of legal traditions and the convergent accounting standardization model on the accounting objects for transactions with land assets and the rights to them, it was established that: 1) the process of harmonization at the domestic level has actually been completed, besides Ukraine is now working with a converged accounting model (developed by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), which develops GAAP US, and the expressed through the Conceptual Framework of Financial Statements); 2) for the formation of the conceptual principles of accounting for land resources and rights to them, it is necessary to take into account two blocks of regulatory documents: 1) the normative and legal block – national codes, laws, orders and 2) normative and methodological block – IFRS; Accounting Provisions (Standards); EU Directives and Convergent Accounting Model (Conceptual Framework for Financial Statements). The theoretical and methodological principles of accounting for land quasi-assets are developed (their concepts and criteria of recognition in accounting, classification, estimation, methodical approaches to reflection in accounting and reporting forms are determined), which gives an opportunity to take into account standards of two blocks of legislative documents in the system of accounting that have normative and legal as well as normative and methodological nature and to eliminate legal contradictions that arise when performing transactions with partial and limited rights to land and assets in the accounting system. The concept of «land quasi-assets» is not related to the material content of objects that may be reflected in accounting, but with their intangible component, i.e. partial rights (separate components of the full ownership of the objects). Land quasi-assets should be understood as assets which are economic resources controlled by a business entity as a result of past events, that are not tangible and embodied in partial or limited rights of possession, using, and disposing of land assets, and also have the potential for obtaining economic benefits. It is determined that the fundamental basis for the value measurement of accounting objects is the definition of the «field of estimates» as an ordered set of variants obtained by different methods of quantification of a single fact of economic life, which is described not by a single (point) estimate but by its set. As a result of the defining of the field of assessments by objects of land assets and rights to them a metric of their value as an estimated expression of a set of certain coordinates was formed, represented by such indicators as: legal, physical and time properties that form a qualitative assessment of these accounting objects. Using the developed methodological approaches to the formation of the value of land assets and quasi-assets, qualitative indicators (physical and legal indicators of cost metrics) were translated using linguistic variables into quantitative, i.e., transformed into monetary expression. To solve issues regarding the methodological provision of transactions with land assets and rights to them, the following was developed: 1) Draft of the accounting provision (standard) 35 «Land Assets and Rights to them», which defines the methodological principles for the formation of information on land assets and rights to them in accounting; 2) recognition criteria summarizing the list of possibilities for these accounting objects; 3) theoretical and methodical approaches to accounting of transactions with land assets as objects of investment real estate; 4) methodical approaches to the formation of the fair value of land assets and rights to them, which do not contradict IFRS 13 «Fair value measurement» and correspond to the third level of the Hierarchy of sources of fair value; 5) forms of primary documents taking into account the specific features of such accounting objects as land assets and land quasi-assets; 6) the procedure for conducting an inventorying at an enterprise and summarizing its results to confirm the financial statements data for transactions with the availability and movement of land assets and rights to them; 7) directions of generalization of information on the presence and movement of land assets and land quasi-assets at the enterprise in the «Notes to the Annual Financial Statements». Use of developed methodological approaches to transactions with land assets in accounting practice will ensure: 1) the harmonization of legislative acts of two blocks: the normative and legal (Land Code of Ukraine, the Civil Code of Ukraine, the Law of Ukraine «On Land Lease», the Law of Ukraine «On Financial Leasing») as well as the normative and methodological nature (IAS 16, IAS 38, IAS 40, AP(S) 7, AP(S) 8, AP(S) 32); 2) the authenticity of recognition of land assets in the accounting objects by legal factors; 3) the use of methodical approaches to the valuation of land assets that are in accordance with the Hierarchy of fair value determined in accordance with IFRS 13; 4) meeting the needs of those users whose powers, as well as the possibilities and means of obtaining information are limited, and which use financial statements as the main source of information about the business activities of the enterprise.

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