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Amendments to the IAS 41 and IAS 16–implications for accounting of bearer plants
agriculture accounting agriculture produce biological assets IAS-IFRS
2016/5/11
Under the IAS-IFRS standards, agricultural activity is accounted for using a fair value model. In 2014, the IASB amended the accounting treatment for bearer plants with the aim to address some concern...
Models of the realistic reporting of subsidies in the farm accounting
farm operating subsidies investment subsidies economic growth accounting practices financial statements balance sheet income statement yield model capital model earnings after taxation earnings before interest and taxes income tax
2014/2/24
The paper deals with subsidies in the agriculture and their sources from the perspective of their recipients. The review of literature points out the significance of subsidies for the economics of agr...
The methods of valuation in agricultural accounting
biological assets, agricultural production, recognition of assets methods of valuation accounting procedure fair value historical cost impairment cost model fair value model
2014/4/2
This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulati...
New approaches to the operative leasing accounting
International Accounting Standards leasing contingent rent, minimum leasing payments incremental borrowing rate guaranteed residual value, concept of right to use, IASB, FASB
2014/4/1
In 2009, the IASB and FASB started a public discussion and commenced work on a project referring to the recording of leasing in financial statements of companies using the International Accounting Sta...
Social information in managerial accounting and managerial information system
agriculture employment average wage living standard the method of Balanced Scorecard Economy of communion
2014/3/20
Research and historical development showed that market economy with social orientation is more effective than without it. Emerging from these facts, the paper is focused on the need of monitoring the ...