Poziom, ewidencja i rozliczanie inwestycji długoterminowych w spółdzielniach mleczarskich
Volume, register and valuation of long-term investments in dairy cooperatives
Author(s): Marzena GancSubject(s): Economy, Business Economy / Management, Agriculture
Published by: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: long-term investments; dairy cooperatives; register; valuation
Summary/Abstract: In the market economy, in which dairy cooperatives operate, the financial report is not just a document prepared for accounting purposes but it also reflects the effectiveness and the sense of cooperatives functioning in the market. The analyses are aimed at determining the level of long-term investments in dairy cooperatives and methods of registering and valuating them. 10 dairy cooperatives of the highest level of long-term investments were selected advisably for the analyses. The level and structure of financial and non-financial long-term investments in the analysed dairy cooperatives were determined. Most often the dairy cooperatives hold shares in foreign entities – other dairy cooperatives or companies. Dairy cooperatives apply for the valuation of long-term investments the principles defined in the Accounting Act and in the Ordinance of the Finance Minister related to the valuation of financial fixed assets.
Journal: Zarządzanie Finansami i Rachunkowość
- Issue Year: 1/2013
- Issue No: 2
- Page Range: 29-38
- Page Count: 10
- Language: English