Korzyści biologiczne jako miernik społecznej odpowiedzialności biznesu gospodarstw rolnych
Biological benefits as a measure of social responsibility of agriculture farms

Summary/Abstract: Interest in the influence of agriculture activity on the environment creates the need to broaden the scope in the financial statements. In addition, the diversity of agriculture activities makes it difficult to reflect economic events of agricultural ventures in the accounting books, especially the determination of the value of biological assets, including the determination of biological benefits. The first part of the paper presents the need to distinguish information on the biological benefits resulting from the legal regulations. The second part describes the research metod used in the realization of the work. The final section presents the result of the research.

• Details
• Contents