FEATURES OF IDENTIFICATION AND RECOGNITION OF EASEMENT IN ACCOUNTING
Article Sidebar
Main Article Content
Abstract
In the economic literature, there is no single approach to the problem of identifying an easement as an object of accounting. Within the framework of this article, an easement as an accounting category is considered from an economic point of view in the context of relations between both sides of easement relations. As a result of the analysis of various approaches, the object of accounting should be considered not a limited proprietary right to use someone else's property (due to the impossibility of its independent participation in civil law turnover), but easement operations, which involve the relationship between the parties to the easement regarding the provision, use and payment of this right. The allocation of income and expenses from the implementation of easement operations as accounting objects will improve the methodology for reflecting expenses and income related to the implementation of a commensurate fee for the use of an easement in accounting accounts.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
M. PRIMAKOVA, Euphrosyne Polotskaya State University of Polotsk
канд. экон. наук, доц.
K. AFANASYEVA, Euphrosyne Polotskaya State University of Polotsk
канд. экон. наук, доц.
References
Папковская П.Я. Курс теории бухгалтерского учета: учеб. пособие. – Минск: ООО «Информпресс», 2000. – 216 с.
Вегера С.Г. Развитие бухгалтерского учета земель несельскохозяйственного назначения. – Новополоцк: ПГУ, 2009. – 228 с.
Куликова Л.И. Бухгалтерский учет земельных участков, прав аренды и пользования [Электронный ресурс] – URL: https://www.lawmix.ru/bux/146835. (дата обращения: 16.07.2024).
Попова Е.С., Попова И.С. Особенности учета сервитутов на земельные участки в нефтедобывающих организациях [Электронный ресурс].
Most read articles by the same author(s)
- S. VEGERA, A. MALEI, K. AFANASYEVA, V. SUSHKO, ASSESSMENT OF INDUSTRIAL WASTE MANAGEMENT EFFICIENCY AS PART OF COMPANY'S SUSTAINABLE DEVELOPMENT STRATEGY, Vestnik of Polotsk State University. Part D. Economic and legal sciences: No. 6 (2022)
- K. AFANASEVA, M. PRIMAKOVA, Z. SAGDILLAEVA, FORECASTING THE PROBABILITY OF BANKRUPTCY IN THE CONTEXT OF CRISIS MANAGEMENT OF ORGANIZATIONS, Vestnik of Polotsk State University. Part D. Economic and legal sciences: No. 3 (2023)
- M. PRIMAKOVA, ACCOUNTING AND ANALYTICAL SUPPORT OF PRODUCTION ACCOUNTING OF TECHNOLOGICAL PROCESSES IN TELECOMMUNICATION ORGANIZATIONS, Vestnik of Polotsk State University. Part D. Economic and legal sciences: No. 14 (2017)
- M. PRIMAKOVA, THE DEVELOPMENT OF THE SYSTEM DRIVERS (ALLOCATION BASES) INDIRECT COSTS IN TELECOMMUNICATION COMPANIES, Vestnik of Polotsk State University. Part D. Economic and legal sciences: No. 13 (2018)
- M. PRIMAKOVA, ECONOMIC SUBSTANCE OF SERVITUDE AS AN ACCOUNTING OBJECT AND ITS CLASSIFICATION, Vestnik of Polotsk State University. Part D. Economic and legal sciences: No. 14 (2015)