Rent agricultural land: from contract to accounting

The specifics of agricultural activities and certain nuances associated with this issue, especially if it concerns land leases, as well as the regulatory requirements for concluding a lease with accounting and taxation features for certain transactions are described in the article by Sergiy Rogozniy, Director of Audit Department of HLB Ukraine, and Olga Karpacheva, financial analyst «Lease of agricultural land: from contract to accounting».

The article was published in the journal «Handbook of the Economist» (No. 6, 2017).

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