| 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 activities, agriculture 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. A special activity within the scope of agriculture is wine industry. Due to the industry and product characteristics, wine industry need, in order to present useful financial statements, the special accounting treatment. The 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 whose object of activity is wine growing and production of wine and to recommend appropriate application in practice. There are designed specific treatments for wine industry in this paper.
- Agricultural activity is largely different from other activities that the entities perform in order to achieve profit. Unlike other business activities, agriculture 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. A special activity within the scope of agriculture is wine industry. Due to the industry and product characteristics, wine industry need, in order to present useful financial statements, the special accounting treatment. The 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 whose object of activity is wine growing and production of wine and to recommend appropriate application in practice. There are designed specific treatments for wine industry in this paper. (en)
|
| Title
| - What does the Implementation of IFRS for SME bring for Viticulture
- What does the Implementation of IFRS for SME bring for Viticulture (en)
|
| skos:prefLabel
| - What does the Implementation of IFRS for SME bring for Viticulture
- What does the Implementation of IFRS for SME bring for Viticulture (en)
|
| skos:notation
| - RIV/62156489:43110/13:00199539!RIV14-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/62156489:43110/13:00199539
|
| http://linked.open...riv/jazykVysledku
| |
| http://linked.open.../riv/klicovaSlova
| - viticulture and winemaking; agriculture; IFRS for SMEs (en)
|
| http://linked.open.../riv/klicoveSlovo
| |
| http://linked.open...odStatuVydavatele
| - GB - Spojené království Velké Británie a Severního Irska
|
| http://linked.open...ontrolniKodProRIV
| |
| http://linked.open...i/riv/nazevZdroje
| - The Journal of American Academy of Business, Cambridge
|
| 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
| |
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