| Attributes | Values |
|---|
| rdf:type
| |
| Description
| - Agricultural activity is largely different from other activities that the entities perform in order to achieve profit. Unlike other business entities, agricultural produce is significantly dependent on natural climatic conditions, and therefore a particular specialization of agricultural produce depends on geographic location. Agricultural producers use every form of business organization, from small farms to large publicly held corporations. Although most entrepreneurs working in agriculture 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. Aim of this paper is to review the possibilities of implementation of the provisions relating to agriculture in the frame of IFRS for SMEs into practice of entities concerned whose object is agricultural production and to recommend appropriate application in practice. 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. The nature of biological assets is considered as distinguishing criterion (consumable assets, bearer assets and consumable assets with long production cycle).
- Agricultural activity is largely different from other activities that the entities perform in order to achieve profit. Unlike other business entities, agricultural produce is significantly dependent on natural climatic conditions, and therefore a particular specialization of agricultural produce depends on geographic location. Agricultural producers use every form of business organization, from small farms to large publicly held corporations. Although most entrepreneurs working in agriculture 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. Aim of this paper is to review the possibilities of implementation of the provisions relating to agriculture in the frame of IFRS for SMEs into practice of entities concerned whose object is agricultural production and to recommend appropriate application in practice. 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. The nature of biological assets is considered as distinguishing criterion (consumable assets, bearer assets and consumable assets with long production cycle). (en)
|
| Title
| - What does the implementation of IFRS for SME bring for agricultural enterprises?
- What does the implementation of IFRS for SME bring for agricultural enterprises? (en)
|
| skos:prefLabel
| - What does the implementation of IFRS for SME bring for agricultural enterprises?
- What does the implementation of IFRS for SME bring for agricultural enterprises? (en)
|
| skos:notation
| - RIV/62156489:43110/11:00180905!RIV13-GA0-43110___
|
| http://linked.open...avai/predkladatel
| |
| http://linked.open...avai/riv/aktivita
| |
| http://linked.open...avai/riv/aktivity
| |
| http://linked.open...iv/cisloPeriodika
| |
| http://linked.open...vai/riv/dodaniDat
| |
| http://linked.open...aciTvurceVysledku
| |
| http://linked.open.../riv/druhVysledku
| |
| http://linked.open...iv/duvernostUdaju
| |
| http://linked.open...titaPredkladatele
| |
| http://linked.open...dnocenehoVysledku
| |
| http://linked.open...ai/riv/idVysledku
| - RIV/62156489:43110/11:00180905
|
| http://linked.open...riv/jazykVysledku
| |
| http://linked.open.../riv/klicovaSlova
| - agricultural produce; IFRS for SMEs; biological assets; agricultural activity (en)
|
| http://linked.open.../riv/klicoveSlovo
| |
| http://linked.open...odStatuVydavatele
| |
| http://linked.open...ontrolniKodProRIV
| |
| http://linked.open...i/riv/nazevZdroje
| - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
|
| http://linked.open...in/vavai/riv/obor
| |
| http://linked.open...ichTvurcuVysledku
| |
| http://linked.open...cetTvurcuVysledku
| |
| http://linked.open...vavai/riv/projekt
| |
| http://linked.open...UplatneniVysledku
| |
| http://linked.open...v/svazekPeriodika
| |
| http://linked.open...iv/tvurceVysledku
| - Bohušová, Hana
- Svoboda, Patrik
|
| issn
| |
| number of pages
| |
| http://localhost/t...ganizacniJednotka
| |
| is http://linked.open...avai/riv/vysledek
of | |
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