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Description
  • 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.
  • 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. (en)
Title
  • IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry?
  • IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry? (en)
skos:prefLabel
  • IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry?
  • IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry? (en)
skos:notation
  • RIV/00216224:14560/12:00059953!RIV13-MSM-14560___
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  • 140431
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  • RIV/00216224:14560/12:00059953
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  • agricultural activity; IFRS for SMEs; biological assets; agricultural produce (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [1C66EB64783F]
http://linked.open...v/mistoKonaniAkce
  • Ljubljana, Slovenia
http://linked.open...i/riv/mistoVydani
  • Ljubljana, Slovenia
http://linked.open...i/riv/nazevZdroje
  • Collection of Abstracts from European Accounting Association 35th Annual Congress
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http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
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  • Bohušová, Hana
  • Valouch, Petr
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
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  • Faculty of Economics, Ljubljana, Slovenia
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  • 9789612402334
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  • 14560
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