AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES
The paper presents selected issues related to agricultural accounting in Poland. The selection includes: a brief outline of the development of farm accounting in Poland, numerical figures characterizing Polish agriculture, selected issues related to the regulations contained in IAS 411 ’Agriculture’...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Applied Sciences in Bielsko-Biała
2016-07-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| Subjects: | |
| Online Access: | https://asej.eu/index.php/asej/article/view/464 |
| _version_ | 1797200524562399232 |
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| author | Monika Turek-Radwan Bogusław Wacławik |
| author_facet | Monika Turek-Radwan Bogusław Wacławik |
| author_sort | Monika Turek-Radwan |
| collection | DOAJ |
| description | The paper presents selected issues related to agricultural accounting in Poland. The selection includes: a brief outline of the development of farm accounting in Poland, numerical figures characterizing Polish agriculture, selected issues related to the regulations contained in IAS 411 ’Agriculture’ and overview of the issues related to the introduction of income tax in agriculture. |
| first_indexed | 2024-03-08T00:05:12Z |
| format | Article |
| id | doaj.art-693f32690a58484b80a3b26330d8db08 |
| institution | Directory Open Access Journal |
| issn | 2543-9103 2543-411X |
| language | English |
| last_indexed | 2024-04-24T07:33:01Z |
| publishDate | 2016-07-01 |
| publisher | University of Applied Sciences in Bielsko-Biała |
| record_format | Article |
| series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| spelling | doaj.art-693f32690a58484b80a3b26330d8db082024-04-20T12:14:48ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2016-07-01202AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUESMonika Turek-RadwanBogusław WacławikThe paper presents selected issues related to agricultural accounting in Poland. The selection includes: a brief outline of the development of farm accounting in Poland, numerical figures characterizing Polish agriculture, selected issues related to the regulations contained in IAS 411 ’Agriculture’ and overview of the issues related to the introduction of income tax in agriculture. https://asej.eu/index.php/asej/article/view/464FADNIAS 41income tax in agricultureagricultural accounts |
| spellingShingle | Monika Turek-Radwan Bogusław Wacławik AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej FADN IAS 41 income tax in agriculture agricultural accounts |
| title | AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES |
| title_full | AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES |
| title_fullStr | AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES |
| title_full_unstemmed | AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES |
| title_short | AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES |
| title_sort | agricultural accountancy in poland selected theoretical and practical issues |
| topic | FADN IAS 41 income tax in agriculture agricultural accounts |
| url | https://asej.eu/index.php/asej/article/view/464 |
| work_keys_str_mv | AT monikaturekradwan agriculturalaccountancyinpolandselectedtheoreticalandpracticalissues AT bogusławwacławik agriculturalaccountancyinpolandselectedtheoreticalandpracticalissues |