The methods of valuation in agricultural accounting

The methods of valuation in agricultural accounting

This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech account...

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Bibliographic Details
Main Author: Jaroslav SEDLÁČEK
Format: Article
Language:English
Published: Czech Academy of Agricultural Sciences 2010-02-01
Series:Agricultural Economics (AGRICECON)
Subjects:
biological assets
agricultural production
recognition of assets
methods of valuation
accounting procedure
fair value
historical cost
impairment
cost model
fair value model
Online Access:https://agricecon.agriculturejournals.cz/artkey/age-201002-0002_the-methods-of-valuation-in-agricultural-accounting.php

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https://agricecon.agriculturejournals.cz/artkey/age-201002-0002_the-methods-of-valuation-in-agricultural-accounting.php

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