Economic and Legal Nature of the Rights to Use Land

The article investigates the economic and legal nature of the rights to use land as an object of accounting based on their current perception in the legal, economic and financial science. Discovered of the structure of proprietary right by the analysis of the rights, which are the parts of it. Highlighted the historical background of the emergence of land use rights and the peculiarities of perception of them by society. It was established that today economic and legal nature of the rights to use the land reflects the social and cultural traditions of land use authorized by society entrenched in the legal documents. Defined the main characteristics of land use rights, and made a brief overview of the legal regimes of land use defined by applicable law. The author believes that today land use is an integral component of the institution of property relations in the sphere of land relations, the law determined by the current legislation, provides economic benefits and / or achieving the economic effect by its acquirer, meets the criteria for recognition of an asset, as the result could be reflected in the accounts.