Classification of agricultural assets on the international accounting standard 41 Agriculture Klasyfikacja aktywów pochodzenia rolniczego według MSR 41 Rolnictwo
Agricultural activity is characterised by dissimilarity and complexity of economic events. Therefore, the assets related to agricultural activity, should be properly classified, as it affects the method of valuation and the company assessment. In the article the classification of agricultural assets...
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| Format: | Article |
| Language: | English |
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University of Life Sciences in Poznań
2011-12-01
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| Series: | Journal of Agribusiness and Rural Development |
| Subjects: | |
| Online Access: | http://www.jard.edu.pl/tom22/zeszyt4/art_4.pdf |
| _version_ | 1811321972496269312 |
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| author | Dorota Czerwińska-Kayzer Anna Bieniasz |
| author_facet | Dorota Czerwińska-Kayzer Anna Bieniasz |
| author_sort | Dorota Czerwińska-Kayzer |
| collection | DOAJ |
| description | Agricultural activity is characterised by dissimilarity and complexity of economic events. Therefore, the assets related to agricultural activity, should be properly classified, as it affects the method of valuation and the company assessment. In the article the classification of agricultural assets has been presented in respect of IAS/IFRS 41 Agriculture. |
| first_indexed | 2024-04-13T13:26:56Z |
| format | Article |
| id | doaj.art-55f090f2aa9d4902a805664332f56ed4 |
| institution | Directory Open Access Journal |
| issn | 1899-5241 1899-5772 |
| language | English |
| last_indexed | 2024-04-13T13:26:56Z |
| publishDate | 2011-12-01 |
| publisher | University of Life Sciences in Poznań |
| record_format | Article |
| series | Journal of Agribusiness and Rural Development |
| spelling | doaj.art-55f090f2aa9d4902a805664332f56ed42022-12-22T02:45:04ZengUniversity of Life Sciences in PoznańJournal of Agribusiness and Rural Development1899-52411899-57722011-12-014224149Classification of agricultural assets on the international accounting standard 41 Agriculture Klasyfikacja aktywów pochodzenia rolniczego według MSR 41 RolnictwoDorota Czerwińska-KayzerAnna BieniaszAgricultural activity is characterised by dissimilarity and complexity of economic events. Therefore, the assets related to agricultural activity, should be properly classified, as it affects the method of valuation and the company assessment. In the article the classification of agricultural assets has been presented in respect of IAS/IFRS 41 Agriculture.http://www.jard.edu.pl/tom22/zeszyt4/art_4.pdfbiological assetsclassification of assetsIAS 41 Agriculture |
| spellingShingle | Dorota Czerwińska-Kayzer Anna Bieniasz Classification of agricultural assets on the international accounting standard 41 Agriculture Klasyfikacja aktywów pochodzenia rolniczego według MSR 41 Rolnictwo Journal of Agribusiness and Rural Development biological assets classification of assets IAS 41 Agriculture |
| title | Classification of agricultural assets on the international accounting standard 41 Agriculture Klasyfikacja aktywów pochodzenia rolniczego według MSR 41 Rolnictwo |
| title_full | Classification of agricultural assets on the international accounting standard 41 Agriculture Klasyfikacja aktywów pochodzenia rolniczego według MSR 41 Rolnictwo |
| title_fullStr | Classification of agricultural assets on the international accounting standard 41 Agriculture Klasyfikacja aktywów pochodzenia rolniczego według MSR 41 Rolnictwo |
| title_full_unstemmed | Classification of agricultural assets on the international accounting standard 41 Agriculture Klasyfikacja aktywów pochodzenia rolniczego według MSR 41 Rolnictwo |
| title_short | Classification of agricultural assets on the international accounting standard 41 Agriculture Klasyfikacja aktywów pochodzenia rolniczego według MSR 41 Rolnictwo |
| title_sort | classification of agricultural assets on the international accounting standard 41 agriculture klasyfikacja aktywow pochodzenia rolniczego wedlug msr 41 rolnictwo |
| topic | biological assets classification of assets IAS 41 Agriculture |
| url | http://www.jard.edu.pl/tom22/zeszyt4/art_4.pdf |
| work_keys_str_mv | AT dorotaczerwinskakayzer classificationofagriculturalassetsontheinternationalaccountingstandard41agricultureklasyfikacjaaktywowpochodzeniarolniczegowedługmsr41rolnictwo AT annabieniasz classificationofagriculturalassetsontheinternationalaccountingstandard41agricultureklasyfikacjaaktywowpochodzeniarolniczegowedługmsr41rolnictwo |