. . "Sborn\u00EDk pedagogick\u00E9 konference OCE\u0147OV\u00C1N\u00CD MAJETKU A Z\u00C1VAZK\u016E V \u00DA\u010CETNICTV\u00CD" . "403853" . "Oce\u0148ov\u00E1n\u00ED lesa, pat\u0159\u00EDc\u00ED mezi lesnick\u00E9 ekonomick\u00E9 nauky, se zab\u00FDv\u00E1 metodami stanoven\u00ED hodnoty lesa. V p\u0159\u00EDsp\u011Bvku je pozornost v\u011Bnov\u00E1na p\u0159edev\u0161\u00EDm problematice stanoven\u00ED \u00FA\u0159edn\u00ED ceny lesn\u00EDho majetku podle prov\u00E1d\u011Bc\u00ED vyhl\u00E1\u0161ky \u010D. 3/2008 Sb. k z\u00E1konu o oce\u0148ov\u00E1n\u00ED majetku, kterou je mo\u017En\u00E9 pou\u017E\u00EDt jako reproduk\u010Dn\u00ED po\u0159izovac\u00ED cenu, s n\u00ED\u017E lesn\u00ED majetek vstupuje do \u00FA\u010Detnictv\u00ED. Druh\u00E1 \u010D\u00E1st p\u0159\u00EDsp\u011Bvku je v\u011Bnov\u00E1na oce\u0148ov\u00E1n\u00ED a \u00FA\u010Dtov\u00E1n\u00ED z\u00E1sob d\u0159\u00EDv\u00ED. V lesn\u00EDm hospod\u00E1\u0159stv\u00ED se o vyt\u011B\u017Een\u00E9m d\u0159\u00EDv\u00ED \u00FA\u010Dtuje jako o rozpracovan\u00E9 z\u00E1sob\u011B, kter\u00E1 je oce\u0148ov\u00E1na vlastn\u00EDmi n\u00E1klady kalkulovan\u00FDmi \u00FA\u010Detn\u00ED jednotkou." . . . . . "Vybran\u00E9 aspekty oce\u0148ov\u00E1n\u00ED lesn\u00EDho majetku" . . "Vybran\u00E9 aspekty oce\u0148ov\u00E1n\u00ED lesn\u00EDho majetku"@cs . . "Hlav\u00E1\u010Dkov\u00E1, Petra" . . "2008-01-01+01:00"^^ . "Vybran\u00E9 aspekty oce\u0148ov\u00E1n\u00ED lesn\u00EDho majetku"@cs . . "978-80-254-3536-6" . "Z(MSM6215648902)" . "RIV/62156489:43410/08:00133435!RIV09-MSM-43410___" . "Vybran\u00E9 aspekty oce\u0148ov\u00E1n\u00ED lesn\u00EDho majetku" . . "Valuation of forest belongs to the forestry economic theory. It deals with the methods of determining the value of the forest. In the paper, attention is paid to particular problems of assigning the official price of forest assets according to implementing public notice No. 3/2008 to the law of the valuation of assets. This price can be used as replacement value, which enters the forest assets in the accounts. The second part is paid to valuation and accounting of timber reserve. In forest management, harvested timber is accounting as a in-process reserve and valuating by cost, which is calculating of entity."@en . "V\u0160E Praha, FF\u00DA" . "Praha" . "7"^^ . "[B2664CE86A2F]" . . . "RIV/62156489:43410/08:00133435" . . "Oce\u0148ov\u00E1n\u00ED lesa, pat\u0159\u00EDc\u00ED mezi lesnick\u00E9 ekonomick\u00E9 nauky, se zab\u00FDv\u00E1 metodami stanoven\u00ED hodnoty lesa. V p\u0159\u00EDsp\u011Bvku je pozornost v\u011Bnov\u00E1na p\u0159edev\u0161\u00EDm problematice stanoven\u00ED \u00FA\u0159edn\u00ED ceny lesn\u00EDho majetku podle prov\u00E1d\u011Bc\u00ED vyhl\u00E1\u0161ky \u010D. 3/2008 Sb. k z\u00E1konu o oce\u0148ov\u00E1n\u00ED majetku, kterou je mo\u017En\u00E9 pou\u017E\u00EDt jako reproduk\u010Dn\u00ED po\u0159izovac\u00ED cenu, s n\u00ED\u017E lesn\u00ED majetek vstupuje do \u00FA\u010Detnictv\u00ED. Druh\u00E1 \u010D\u00E1st p\u0159\u00EDsp\u011Bvku je v\u011Bnov\u00E1na oce\u0148ov\u00E1n\u00ED a \u00FA\u010Dtov\u00E1n\u00ED z\u00E1sob d\u0159\u00EDv\u00ED. V lesn\u00EDm hospod\u00E1\u0159stv\u00ED se o vyt\u011B\u017Een\u00E9m d\u0159\u00EDv\u00ED \u00FA\u010Dtuje jako o rozpracovan\u00E9 z\u00E1sob\u011B, kter\u00E1 je oce\u0148ov\u00E1na vlastn\u00EDmi n\u00E1klady kalkulovan\u00FDmi \u00FA\u010Detn\u00ED jednotkou."@cs . "Selected aspects of the valuation of forest assets"@en . . "43410" . "Neuveden" . "1"^^ . "Selected aspects of the valuation of forest assets"@en . "forestry; accounting; valuation; forest estate"@en . . . "1"^^ .