Comparison of accounting concept of animal husbandry according to IAS 41 - Agriculture and Czech Accounting Standards in terms of valuation, accounting records, classification and reporting of biological assets. Practical usage of fair value as a mean of valuation decreased by estimated costs to sell and evaluation of classification according to IAS 41 requirements in case of particular agriculture organization.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:125178 |
| Date | January 2011 |
| Creators | Slunečková, Ivana |
| Contributors | Dvořáková, Dana, Molín, Jan |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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