НАУКОВІ ПІДХОДИ ДО ОБЛІКУ ОБ’ЄКТІВ НЕРУХОМОСТІ
SCIENTIFIC APPROACHES TO ACCOUNTING OF REAL ESTATE OBJECTS

Summary/Abstract: Restructuring of accounting is followed by the introduction of new accounting objects. The problems of accounting of real estate as an asset that must be evaluated, provides economic activity, appears to be the investment resource, makes profit, affects the cost, and must be taxed are especially urgent. Conceptual approaches and views of scientists on representation in the system of accounts of data on the objects of investment and operating real estate are highlighted in the article. According to the results of the research, it has been determined that property can be a part of the fixed assets, inventories and investment property, and it can be both operating and investment. Methodological, methodical and practical problems of accounting of real estate objects cause debates of theoretical and normative nature, which reduces information objectivity for different categories of users. To improve objectivity of indices of financial reporting for making effective managerial decisions, suggestions for optimizing subaccounts of accounting of the objects of the investment and operating real estate have been made

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