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Organizational and methodological aspects of accounting of land use rights at the enterprises of Ukraine
This article analyzes and identifies the shortcomings of accounting rights to use land in enterprises of Ukraine. It is revealed that the accounting of the rights of use of the land plots at the enterprises of Ukraine is almost not conducted. The main factor of all the shortcomings on this issue is the imperfect legal framework, and today there are no documents of primary accounting of the rights of use, which would take into account the specifics of the object. It justifies the organization ofdoi:10.5281/zenodo.2578984 fatcat:uqp7jf6ugjgcvkllnixv3fbeu4