期刊名称：Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu. Ekonomìčnì Nauki
印刷版ISSN：2664-245X
电子版ISSN：2664-2468
出版年度：2018
卷号：84
期号：2
DOI：10.26642/jen-2018-2(84)-3-9
语种：English
出版社：Zhytomyr State Technological University
摘要：The necessity of constructing an independent categorical and conceptual accounting apparatus based on the use of developments in the field of the philosophy of science is proved. The approaches of domestic and foreign researchers to the classification of categories in accounting are analyzed. The interrelation between accounting categories and accounting concepts is justified. The general structure of the categorical and conceptual accounting apparatus is considered. The expediency of fragmentation of accounting categories is substantiated. The existing approaches to the categorization of land and related concepts in economic and legal sciences are analyzed. The article substantiates the expediency of using the concept of land assets in the accounting system,which is one of the accounting concepts and is subject to the category of «asset». The authors’ definition of the concept of the land assets for the needs of accounting is proposed,and this allows to take into account their role in the economic turnover and does not contradict the rules of the allocation of the accounting categories and concepts.
其他摘要：Доведено необхідність побудови самостійного категорійно-понятійного апарату бухгалтерського обліку на основі використання напрацювань в сфері філософії науки. Проаналізовано підходи вітчизняних та зарубіжних дослідників до виділення категорій в бухгалте
