Özet:

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.

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