THE ROLE OF ACCOUNTING POLICY IN OPTIMIZATION OF ACCOUNTING OF LAND RESOURCES OF AN AGRICULTURAL ENTERPRISE

The paper examines the role of accounting policy as a tool for organizing the accounting system of an agricultural enterprise, particularly in terms of land resource accounting. The structure of the methodological and technical components of the accounting policy for leased land is presented, including the recognition of lease liabilities, inventory procedures, analytical accounting, and the assessment of land improvement costs. The inclusion of environmental insurance for land is proposed as a modern tool for risk management.