MISSION OF THE INSTITUTE OF ACCOUNTING IN CAPITALISING THE NATIONAL WEALTH OF UKRAINE
Zhuk, V. M., & Bezdushna, Yu. S. (2019). Misiia instytutu bukhhalterskoho obliku v kapitalizatsii natsionalnoho bahatstva Ukrainy [The mission of the Institute of Accounting is to capitalise the national wealth of Ukraine]. Kyiv: NSC "IAE".
The research report defines the place and importance of accounting information in the formation of macroeconomic statistics of Ukraine. The mission of the accounting institute in capitalising the national wealth of Ukraine is substantiated on the example of agricultural land.
The place of land in the national wealth of Ukraine is determined. The problems and obstacles to the inclusion of the value of agricultural land in the system of national accounting are identified. The article offers an accounting policy and methodology of assessment of agricultural land, which ensures capitalisation of the national wealth and proper representation of the natural and economic potential of Ukraine in the international information environment.
The efficiency of implementation of the proposed accounting policy and valuation of agricultural land in the amount of USD 25 billion is calculated. The effectiveness of implementation of the proposed accounting policy and valuation of agricultural land in the amount of USD 25 billion of the increase in the national wealth of Ukraine, which is represented in the system of national accounts.
