. "RIV/60076658:12220/04:00005375" . . "RIV/60076658:12220/04:00005375!RIV/2005/MSM/122205/N" . . "80-7302-077-7" . "Agricultural accounting in context EU"@en . "12220" . "Agricultural accounting in context EU"@en . "6"^^ . "agriculture;accounting;EU"@en . "1"^^ . "Brno" . . "Brno" . "1"^^ . "2004-01-01+01:00"^^ . "Zem\u011Bd\u011Blsk\u00E9 \u00FA\u010Detnictv\u00ED v kontextu EU" . "Z(MSM 122200001)" . "\u00DA\u010Detnictv\u00ED v zem\u011Bd\u011Blstv\u00ED m\u00E1 sv\u00E9 zvl\u00E1\u0161tnosti. Ty se je\u0161t\u011B roz\u0161i\u0159uj\u00ED v souvislosti se vstupem do EU. Je st\u00E1le obt\u00ED\u017En\u011Bj\u0161\u00ED na z\u00E1klad\u011B \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F porovn\u00E1vat a usuzovat na v\u00FDvoj, v\u00FDvoj konkurenceschopnosti, vyvozovat obecn\u011Bj\u0161\u00ED z\u00E1v\u011Bry. P\u0159i dodr\u017Eov\u00E1n\u00ED na\u0161ich pravidel veden\u00ED \u00FA\u010Detnictv\u00ED a v\u011Bdom\u00ED rizik vypov\u00EDdac\u00EDch schopnost\u00ED n\u011Bkter\u00FDch polo\u017Eek je t\u0159eba korespondovat s okolnostmi, podm\u00EDnkami, postupy a v\u00FDsledky EU a vyu\u017E\u00EDt zp\u011Btn\u011B v\u0161ech mo\u017Enost\u00ED v\u010D. FADN, kter\u00E9 \u00FA\u010Detnictv\u00ED poskytuje zp\u011Bt sv\u00FDm u\u017Eivatel\u016Fm. V na\u0161em p\u0159\u00EDpad\u011B se jedn\u00E1 o po\u017Eadavky na \u00FA\u010Detnictv\u00ED, nap\u0159. absorbovat p\u0159ich\u00E1zej\u00EDc\u00ED novelizace, koncepce oce\u0148ov\u00E1n\u00ED biologick\u00FDch aktiv re\u00E1lnou hodnotou (IAS 41), zakomponov\u00E1n\u00ED netradi\u010Dn\u00EDch polo\u017Eek do \u00FA\u010Detnictv\u00ED, nap\u0159. kv\u00F3t, hledat zp\u016Fsoby vyj\u00E1d\u0159en\u00ED environment\u00E1ln\u00EDch po\u017Eadavk\u016F, soci\u00E1ln\u00EDch aspekt\u016F trv\u00E1n\u00ED farem, podchytit podstatn\u00E9 vlivy, kter\u00E9 mohou p\u016Fsobit v\u00FDznamn\u00E9 zm\u011Bny ve vykazovan\u00FDch hodnot\u00E1ch v\u010D. obchodn\u00ED politiky zem\u00ED." . "102-107" . . . . . . "Firma a konkuren\u010Dn\u00ED prost\u0159ed\u00ED 2004" . "\u00DA\u010Detnictv\u00ED v zem\u011Bd\u011Blstv\u00ED m\u00E1 sv\u00E9 zvl\u00E1\u0161tnosti. Ty se je\u0161t\u011B roz\u0161i\u0159uj\u00ED v souvislosti se vstupem do EU. Je st\u00E1le obt\u00ED\u017En\u011Bj\u0161\u00ED na z\u00E1klad\u011B \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F porovn\u00E1vat a usuzovat na v\u00FDvoj, v\u00FDvoj konkurenceschopnosti, vyvozovat obecn\u011Bj\u0161\u00ED z\u00E1v\u011Bry. P\u0159i dodr\u017Eov\u00E1n\u00ED na\u0161ich pravidel veden\u00ED \u00FA\u010Detnictv\u00ED a v\u011Bdom\u00ED rizik vypov\u00EDdac\u00EDch schopnost\u00ED n\u011Bkter\u00FDch polo\u017Eek je t\u0159eba korespondovat s okolnostmi, podm\u00EDnkami, postupy a v\u00FDsledky EU a vyu\u017E\u00EDt zp\u011Btn\u011B v\u0161ech mo\u017Enost\u00ED v\u010D. FADN, kter\u00E9 \u00FA\u010Detnictv\u00ED poskytuje zp\u011Bt sv\u00FDm u\u017Eivatel\u016Fm. V na\u0161em p\u0159\u00EDpad\u011B se jedn\u00E1 o po\u017Eadavky na \u00FA\u010Detnictv\u00ED, nap\u0159. absorbovat p\u0159ich\u00E1zej\u00EDc\u00ED novelizace, koncepce oce\u0148ov\u00E1n\u00ED biologick\u00FDch aktiv re\u00E1lnou hodnotou (IAS 41), zakomponov\u00E1n\u00ED netradi\u010Dn\u00EDch polo\u017Eek do \u00FA\u010Detnictv\u00ED, nap\u0159. kv\u00F3t, hledat zp\u016Fsoby vyj\u00E1d\u0159en\u00ED environment\u00E1ln\u00EDch po\u017Eadavk\u016F, soci\u00E1ln\u00EDch aspekt\u016F trv\u00E1n\u00ED farem, podchytit podstatn\u00E9 vlivy, kter\u00E9 mohou p\u016Fsobit v\u00FDznamn\u00E9 zm\u011Bny ve vykazovan\u00FDch hodnot\u00E1ch v\u010D. obchodn\u00ED politiky zem\u00ED."@cs . "[0E175F716A5D]" . . . "Accounting in agriculture has it\u00B4s particular points. In the connection with the entry to EU there are constantly new conditions concerning of the economics and accounting. It became very difficult to compare, to estimate the trends, to draw general conclusions and to estimate competitive ability. With the compliance of our legal regulation of accounting it is necessary to accept methods and to get to know ideas and results of research. To take advantages provided by accounting back to its users. Particulary it\u00B4s possible to indicate the contribution of FADN, to look for accounting of quotas, environmental a social aspects, using fair value (IAS 41), but to regard trade policy and consequences its changes."@en . . "Zem\u011Bd\u011Blsk\u00E9 \u00FA\u010Detnictv\u00ED v kontextu EU" . "Kou\u0159ilov\u00E1, Jind\u0159i\u0161ka" . . . "595851" . "Zem\u011Bd\u011Blsk\u00E9 \u00FA\u010Detnictv\u00ED v kontextu EU"@cs . . . "Zem\u011Bd\u011Blsk\u00E9 \u00FA\u010Detnictv\u00ED v kontextu EU"@cs . "Mendelova zem\u011Bd\u011Blsk\u00E1 a lesnick\u00E1 univerzita v Brn\u011B" .