Możliwości wprowadzenia modelu wartości godziwej w rolnictwie
Possibility to implement fair value model in agriculture
Author(s): Krzysztof PrymonSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: agriculture accounting; fair value; international accounting standards
Summary/Abstract: The aim of the article is to present regulations concerned with valuation of the so called biological assets in agriculture. Polish government launched the plan to introduce income taxes in agriculture. As a result farmers will have to run bookkeeping. The article discusses dilemmas concerned with the adoption of the fair value model to evaluate biological assets in financial statements of farmers.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 251
- Page Range: 407-417
- Page Count: 11
- Language: Polish
