THE LEASE AND ACCOUNTING OF AGRICULTURAL LAND

dc.contributor.author	Gerganov, Georgi
dc.contributor.author	Blazheva, Violeta
dc.date.accessioned	2016-06-23T08:45:31Z
dc.date.available	2016-06-23T08:45:31Z
dc.date.issued	2015
dc.identifier.issn	0323-9004
dc.identifier.uri	http://hdl.handle.net/10610/2824
dc.description.abstract	After the restoration of ownership of agricultural land, a significant part of owners choose leasing as the most acceptable form of management. Depending on the legal regulations and the contractual basis, the income from providing agricultural land for temporary use is gained from lease payment and rent. This article examines the shortcomings of the legal framework which regulates the use of agricultural land through lease/rental agreements and the problems that occur regarding harvest payment.	bg_BG
dc.publisher	АИ "Ценов"	bg_BG
dc.relation.ispartofseries	1;3
dc.subject	agricultural land	bg_BG
dc.subject	rent	bg_BG
dc.subject	payment in kind	bg_BG
dc.subject	accounting treatment	bg_BG
dc.title	THE LEASE AND ACCOUNTING OF AGRICULTURAL LAND	bg_BG
dc.type	Article	bg_BG