Results 11 to 20 of about 9,825 (240)
AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The paper presents selected issues related to agricultural accounting in Poland. The selection includes: a brief outline of the development of farm accounting in Poland, numerical figures characterizing Polish agriculture, selected issues related to the ...
Monika Turek-Radwan, Bogusław Wacławik
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Influência do método de mensuração de ativos biológicos na qualidade dos lucros
Revista Contemporânea de Contabilidade, 2023 O objetivo do estudo foi identificar a influência do método de mensuração de ativos biológicos na qualidade dos lucros das empresas que exploram atividades agropecuárias.
Marcos Paulo Rodrigues de Souza +2 more
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Financial and Non-Financial Disclosures for Agriculture: is there any Connection in between GRI 13 and IAS 41? [PDF]
Revista de Management Comparat International, 2023 This article compares and contrasts two financial and non-financial standards, IAS 41 Agriculture and GRI 13 Agriculture, Aquaculture and Fishing to check if they mirror one another and what are the connections or disconnections between them, whether ...
Răzvan HOINARU +3 more
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Challenges in accounting the forests - a Latvian case study [PDF]
Annals of Forest Research, 2010 Forest has a long production cycle. Therefore forest bookkeepinghas specific characteristics. However accounting for forest activities has received little attention from accounting researchers.
Evija Grege-Staltmane
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CECCAR Business Review, 2021 This paper presents a series of conceptual and practical aspects regarding the accounting treatment of grants in agriculture according to the national regulations, namely the Order of the Minister of Public Finance No.
Maria Petronela ARON, Monica Laura ZLATI
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Disclosure of information about biological assets according to IAS 41 and national regulation [PDF]
Ekonomski Pogledi, 2015 This paper presents the specifics of the evaluation and reporting of biological assets according to the requirements of international and national regulations.
Mijić Kristina, Petkovič Đerđi
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Jurnal Ilmu Sosial dan Humaniora, 2019 Aset biologis merupakan tanaman dan hewan yang mengalami transformasi biologis Karena mengalami transformasi biologis itu maka diperlukan pengukuran yang dapat menunjukkan nilai dari aset tersebut secara wajar sesuai dengan kontribusinya dalam ...
Nurhayati Nurhayati +2 more
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Accounting issues related to timber industry specific operations [PDF]
Risk in Contemporary Economy, 2018 Forest has always been considered a human partner in its evolution. With the passage of time, a new relationship has been imposed so that the forest has turned into a resource and wood is a great asset. At present, the forest area accounts for 42% of the
Madalina ANTONIU, Florentina MOISESCU
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IAS 41 and beyond for a sustainable EU agriculture [PDF]
Proceedings of the International Conference on Business Excellence, 2019 Abstract Titles on IAS 41 are not very common in the literature and in this sense there is a limited understanding of the standard and the agri-business, especially when connected with accounting and sustainability. Far too many scholars when taking into consideration natural capital, place too much emphasis on abiotic products (wind,
Buda Daniel +3 more
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A review of invasive species reporting apps for citizen science and opportunities for innovation [PDF]
NeoBiota, 2022 Smartphone apps have enhanced the potential for monitoring of invasive alien species (IAS) through citizen science. They now have the capacity to massively increase the volume and spatiotemporal coverage of IAS occurrence data accrued in centralised ...
Leif Howard +4 more
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