CAPITALISATION OF UKRAINE'S NATIONAL WEALTH: AGRICULTURAL LAND: SCIENTIFIC REPORT

Zhuk, V. M., & Bezdushna, Yu. S. (2019). Kapitalizatsiia natsionalnoho bahatstva Ukrainy: zemli silskohospodarskoho pryznachennia [Capitalisation of Ukraine's national wealth: agricultural land]. Kyiv: NSC "IAE".

The scientific report reveals the accounting and valuation support for the capitalisation of the land component of the national wealth. The system is proposed and the essence of the capitalisation tools is revealed. The paper forecasts the consequences of applying the capitalisation mechanism in terms of Ukraine's representation in global statistics, pricing and risks of the free market for agricultural land.

Prepared in the development of the research programme 40.04.00.03.F. "Theoretical and methodological principles of transformation of institutional accounting frameworks and harmonisation of reporting and audit in the agricultural sector of the economy".