Abstract. The article examines the questions of whether the lifting of the moratorium on sale of agricultural land in Ukraine and the establishment of socio-economic impacts on interest groups. Applied problems of accounting and analytical support for the sale of agricultural land and the appropriateness of agricultural land to Ukrainian manufacturers are reasonably. Given the changes in methodology of accounting, in particular costing, a modern vision of the tasks of the formation of the land market and their evaluation.

Keywords: land registration, the agricultural sector, costs, agricultural land, methodology, accounting and standard.