Praktyczne problemy rachunkowości grup producentów rolnych
Accounting problems of agricultural producer groups

Summary/Abstract: The aim of the paper is to present the rules of conducting agricultural producer groups and the results of research on the possible growth of creative accountancy in agriculture. Research was based on interviews with agricultural producer groups. The problems of agricultural accountancy have not been appreciated by legislature. They are especially ways of presenting and evaluating biological assets and agricultural production that are not regulated by law on accountancy of economic entities. The problem seems to be more important since the number of entities obliged to run full accountancy grows every year. These are especially agricultural producer groups, that are registered mostly as limited companies or as cooperatives. Respondents in interviews were accountants employed by producer groups in Lower Silesia. Research shows that unregulated principles of accountancy of agricultural activities leave the room for manipulating the financial results reported by agricultural producer groups.

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