BOHUŠOVÁ, Hana and Petr VALOUCH. IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry? In Aljoša Valentinčič, Sergeja Slapničar, Monika Lapanja, Tina Drolc, Jana Pucelj, Jernej Koren. Collection of Abstracts from European Accounting Association 35th Annual Congress. Ljubljana, Slovenia: Faculty of Economics, Ljubljana, Slovenia, 2012. p. 358-359. ISBN 978-961-240-233-4.
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Basic information
Original name IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry?
Authors BOHUŠOVÁ, Hana (203 Czech Republic) and Petr VALOUCH (203 Czech Republic, guarantor, belonging to the institution).
Edition Ljubljana, Slovenia, Collection of Abstracts from European Accounting Association 35th Annual Congress, p. 358-359, 2 pp. 2012.
Publisher Faculty of Economics, Ljubljana, Slovenia
Other information
Original language English
Type of outcome Proceedings paper
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
Publication form printed version "print"
RIV identification code RIV/00216224:14560/12:00059953
Organization unit Faculty of Economics and Administration
ISBN 978-961-240-233-4
Keywords in English agricultural activity; IFRS for SMEs; biological assets; agricultural produce
Tags International impact, Reviewed
Changed by Changed by: Mgr. Daniela Marcollová, učo 111148. Changed: 23. 4. 2013 14:01.
Abstract
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.
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