Evaluation of applicability of IAS 41 - Agriculture to the valuation of growing forest stands and their accounting treatment in the Czech Republic

Evaluation of applicability of IAS 41 - Agriculture to the valuation of growing forest stands and their accounting treatment in the Czech Republic

The paper aims to evaluate the applicability of International Accounting Standard (IAS) 41 to the valuation of a growing stock of stands and entering its value in the corporate accounting system in the Czech Republic. In this context, IAS 41 is analysed in detail with focus on the method of reportin...

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Bibliographic Details
Main Authors: M. Stárová, H. Čermáková, T. Hlavsa, H. Vostrovská, M. Levá
Format: Article
Language:English
Published: Czech Academy of Agricultural Sciences 2016-09-01
Series:Journal of Forest Science
Subjects:
fair value
forestry accounting
international accounting standards, international financial reporting standards
present value
Online Access:https://jfs.agriculturejournals.cz/artkey/jfs-201609-0006_evaluation-of-applicability-of-ias-41-agriculture-to-the-valuation-of-growing-forest-stands-and-their-account.php

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