SEDLÁČEK, Jaroslav. Harmonizace zemědělského účetnictví (Harmonisation of agricultural accounting). Acta unv. agric. et silvic. Mendel. Brun. Brno: MZLU, 2007, LV, No 6, p. 149-156. ISSN 1211-8516.
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Basic information
Original name Harmonizace zemědělského účetnictví
Name (in English) Harmonisation of agricultural accounting
Authors SEDLÁČEK, Jaroslav (203 Czech Republic, guarantor).
Edition Acta unv. agric. et silvic. Mendel. Brun. Brno, MZLU, 2007, 1211-8516.
Other information
Original language Czech
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/00216224:14560/07:00032793
Organization unit Faculty of Economics and Administration
Keywords in English biological assets; agricultural production; accounting procedure; methods of valuation;
Tags accounting procedure, agricultural production, biological assets, methods of valuation
Tags International impact, Reviewed
Changed by Changed by: doc. Ing. Jaroslav Sedláček, CSc., učo 1112. Changed: 9/1/2008 15:31.
Abstract
Článek se zabývá účtováním biologických aktiv. Jsou popsány dva přístupy: český a mezinárodní. Blíže jsou analyzovány rozdíly mezi oběma přístupy a jejich důsledky.
Abstract (in English)
This paper deals with the acconting of the biological assets. There are described two approaches: Czech and international. In more detail are analyzed the differences between both approaches and their consequences.
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