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...
Main Authors: | Dorota Czerwińska-Kayzer, Anna Bieniasz |
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Format: | Article |
Language: | English |
Published: |
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 |
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