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Účetnictví v zemědělství podle české a mezinárodní legislativy / Accounting in agriculture according to Czech and International Accounting Standards

The aim of this thesis is to assess the applicability of IAS 41 -- Agriculture on livestock production in the Czech Republic. The thesis is divided into two parts. The theoretical part deals with the specifics of agriculture, accounting procedures in compliance with the Czech legislation and requirements for reporting and disclosure of biological assets according to International Accounting Standard IAS 41 -- Agriculture. The practical part is focused on the feasibility of biological assets classification and their measurement based on fair value less costs to sell in AGRO DRUŽSTVO Načeradec.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:113303
Date January 2011
CreatorsJavorská, Petra
ContributorsDvořáková, Dana, Vomáčková, Hana
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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