Accounting of Agricultural Land Use in Case of Emphyteusis

The purpose of the article is to prove methodical methods to account for the process of mobilization of land plots for agricultural production under the contract of emphyteusis. It clears up the particulars of how to arrange mobilization of lands for emphyteusis, distinguishes differences in land relations in case of emphyteusis and leasehold. In view of particular nature of land use in case of emphyteusis the accounting items of such relations are determined and approaches to evaluation of the stated accounting items are offered. In particular, it is offered to assess the value of emphyteusis right based on the average value of land agreed upon by the landlord and the emphteuta. It substantiates the method for accounting mobilization of land plots under the contract of emphyteusis as an alternative to land lease and free sale of agricultural lands. Offered methods shall enable to fairly represent the value of assets in its statements by agricultural entities and obtain relevant information about lands held in use.