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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.
Other formats: BibTeX LaTeX RIS @inproceedings{982543, author = {Bohušová, Hana and Valouch, Petr}, address = {Ljubljana, Slovenia}, booktitle = {Collection of Abstracts from European Accounting Association 35th Annual Congress}, editor = {Aljoša Valentinčič, Sergeja Slapničar, Monika Lapanja, Tina Drolc, Jana Pucelj, Jernej Koren}, keywords = {agricultural activity; IFRS for SMEs; biological assets; agricultural produce}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Ljubljana, Slovenia}, isbn = {978-961-240-233-4}, pages = {358-359}, publisher = {Faculty of Economics, Ljubljana, Slovenia}, title = {IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry?}, year = {2012} } TY - JOUR ID - 982543 AU - Bohušová, Hana - Valouch, Petr PY - 2012 TI - IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry? PB - Faculty of Economics, Ljubljana, Slovenia CY - Ljubljana, Slovenia SN - 9789612402334 KW - agricultural activity KW - IFRS for SMEs KW - biological assets KW - agricultural produce N2 - 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. ER - 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. \textit{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.

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.

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.