Harmonisation of agricultural accounting

Article English OPEN
Jaroslav Sedláček;
  • Publisher: Mendel University Press
  • Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (issn: 1211-8516, eissn: 2464-8310)
  • Publisher copyright policies & self-archiving
  • Identifiers: doi: 10.11118/actaun200755060149
  • 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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