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Accounting and financial accounting in agriculture
2021The textbook is devoted to accounting financial accounting in agriculture. For each chapter, tests and tasks are given to determine the correspondence of invoices for business transactions and, conversely, the content of business transactions for a given correspondence of invoices.
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2013
Agricultural sector, from past to present, had assumed very important duties on economic and social development of societies. It became a globally indispensable and strategic sector due to its various attributes such as: direct/indirect contributions to population nourishment, national income, employment, capital transfers, raw material supply for ...
Doğan, Zeki +5 more
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Agricultural sector, from past to present, had assumed very important duties on economic and social development of societies. It became a globally indispensable and strategic sector due to its various attributes such as: direct/indirect contributions to population nourishment, national income, employment, capital transfers, raw material supply for ...
Doğan, Zeki +5 more
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Accounting and financial accounting in agriculture
The textbook outlines the theoretical foundations of accounting in agriculture (subject, functions, methods), reveals the main issues related to the organization of financial accounting. The changes in the formation of accounting policy, the reflection of business operations and processes, the calculation of income, expenses and financial results ...Natal'ya Bondina +5 more
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Financije i porezi : časopis za poduzeća i banke, obrtnike, proračune i proračunske korisnike, neprofitne i ostale organizacije, 2006
Međunarodnim računovodstvenim standardom 41 - Poljoprivreda, određuje se vrednovanje imovine poljoprivrednih organizacija te utjecaj vrednovanja imovine na iskazanu dobit. Iako su sve vrijednosti u poljoprivredi, i za potrebe utvrđivanja porezne obveze poljoprivrednika i za ostale korisnike, tradicionalno mjerene troškovima nabave, MRS 41 uvodi i ...
Mrša, Josipa, Stanković, Sanjin
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Međunarodnim računovodstvenim standardom 41 - Poljoprivreda, određuje se vrednovanje imovine poljoprivrednih organizacija te utjecaj vrednovanja imovine na iskazanu dobit. Iako su sve vrijednosti u poljoprivredi, i za potrebe utvrđivanja porezne obveze poljoprivrednika i za ostale korisnike, tradicionalno mjerene troškovima nabave, MRS 41 uvodi i ...
Mrša, Josipa, Stanković, Sanjin
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Valuation of agricultural land in accounting
Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2021The article examines the issues of valuation of agricultural land. The quality of these lands depends on the efficiency not only of the crop industry, but also of other agricultural sectors and the economy of agricultural organizations. Factors influencing land valuation are summarized. Land should have its own valuation.
I. A. Biltueva +2 more
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The Use of Models to Account for the Variability of Agricultural Data
2011LCA outputs are often presented as point estimates measuring potential impacts although average impacts values may be misleading to rank different options, especially in the case of agricultural products. In an LCA study comparing different slurry application techniques, NH3 and N2O emissions have been estimated through two approaches, experimental ...
Langevin, Brigitte +2 more
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Protecting agricultural accounting in the UK
Accounting Forum, 2006This paper examines a particular accounting practice prevalent in the UK agriculture industry and reveals the ‘canopy of legitimations’ that appears to protect the practice and make it highly resistant to change. Agricultural gross margin accounting was innovated through Government sponsored agricultural extension programmes in the post-war period in ...
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AGRICULTURAL PRODUCT MARKETING AND ACCOUNTING FOR AGRICULTURAL TRANSACTIONS
2020The food sector is a sector of strategic importance to mee thuman needs. Today, many countries make significant investments in the food sector in compensating for unexpected situations such as Covid-19 virus and various wars, which negatively affect the whole world economy.
ATAY, Mehmet Serdar, KARTAL, Cihat
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Agricultural sector, from past to present, had assumed very important duties on economic and social development of societies. It became a globally indispensable and strategic sector due to its various attributes such as: direct/indirect contributions to population nourishment, national income, employment, capital transfers, raw material supply for ...
DoÄŸan, Zeki +2 more
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DoÄŸan, Zeki +2 more
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Environmental accounting in agriculture
1999Organic Agriculture methods have a great potential in the field of nature conservation, both at the farm agroecosystem level and at the regional territorial level. Policy decision-makers need accounting and evaluation tools able to assess this potential in order to provide for suitable agri-environmental policy measures.
PACINI, GAIO CESARE +5 more
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