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Statements

Subject Item
n2:RIV%2F62156489%3A43110%2F11%3A00180905%21RIV13-GA0-43110___
rdf:type
n12:Vysledek skos:Concept
dcterms: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).
dcterms: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?
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?
skos:notation
RIV/62156489:43110/11:00180905!RIV13-GA0-43110___
n12:predkladatel
n16:orjk%3A43110
n3:aktivita
n13:P
n3:aktivity
P(GAP403/11/0849)
n3:cisloPeriodika
7
n3:dodaniDat
n5:2013
n3:domaciTvurceVysledku
n11:2812932 n11:1689665
n3:druhVysledku
n14:J
n3:duvernostUdaju
n17:S
n3:entitaPredkladatele
n18:predkladatel
n3:idSjednocenehoVysledku
241689
n3:idVysledku
RIV/62156489:43110/11:00180905
n3:jazykVysledku
n8:eng
n3:klicovaSlova
agricultural produce; IFRS for SMEs; biological assets; agricultural activity
n3:klicoveSlovo
n4:IFRS%20for%20SMEs n4:biological%20assets n4:agricultural%20activity n4:agricultural%20produce
n3:kodStatuVydavatele
CZ - Česká republika
n3:kontrolniKodProRIV
[F38604518729]
n3:nazevZdroje
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
n3:obor
n15:AE
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:projekt
n19:GAP403%2F11%2F0849
n3:rokUplatneniVysledku
n5:2011
n3:svazekPeriodika
59
n3:tvurceVysledku
Bohušová, Hana Svoboda, Patrik
s:issn
1211-8516
s:numberOfPages
10
n9:organizacniJednotka
43110