Harmonisation of agricultural accounting
Jaroslav Sedláček;
- Publisher: Mendel University Press
- Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (issn: 1211-8516, eissn: 2464-8310)
Related identifiers: - Subject: biological assets | agricultural production | recognition of assets | methods of valuation | accounting procedure | fair value | Agriculture | S | Biology (General) | QH301-705.5
This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech acc... View more
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- Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis via DOAJ-Articles (Article, 2007)