IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry?

Autoři

BOHUŠOVÁ Hana VALOUCH Petr

Rok publikování 2012
Druh Článek ve sborníku
Konference Collection of Abstracts from European Accounting Association 35th Annual Congress
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
Obor Ekonomie
Klíčová slova agricultural activity; IFRS for SMEs; biological assets; agricultural produce
Přiložené soubory
Popis Agricultural and forest producers use every form of business organization, from small farms to large publicly held corporations. Although most entrepreneurs working in agriculture and forestry are small and medium enterprises, the specifics of agriculture are significantly reflected in the financial reporting intended primarily for large corporations traded on the capital markets. There are designed specific procedures of recording in relation to the nature of biological assets and agricultural produce and ways of measurement in this paper.

Používáte starou verzi internetového prohlížeče. Doporučujeme aktualizovat Váš prohlížeč na nejnovější verzi.