Cel i zadania rachunkowości rolniczej w procesie zrównoważonego rozwoju gospodarstw wiejskich
Tasks and objectives of accountingin the process of agricultural sustainable development of rural households

Summary/Abstract: The aim of this paper is to present the role and tasks of agricultural accounting under the realization of the idea of sustainable development. Adopted in economic and agricultural literature in our country, the definition of agricultural accounting allows for the recognition of any changes occurring in the course of business, so not only valuable, but also quantitative and qualitative. Economic accounting and financial accounting deal with measurement and records of these volumes. According to IAS 41 “Agriculture “ agricultural activity is the management of the biological transformation of living plant and animal organisms. Sustainable development will include measures to create the best possible conditions for their existence, while maintaining the principles of “good agricultural practice “ and animal welfare requirements. Agricultural accounting is designed to measure and disclose holdings achievements in both the biological processes of production and financial-economic results of operations.

• Details
• Contents