IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry?
| Autoři | |
|---|---|
| Rok publikování | 2012 |
| Druh | Článek ve sborníku |
| Konference | Collection of Abstracts from European Accounting Association 35th Annual Congress |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Ekonomie |
| Klíčová slova | agricultural activity; IFRS for SMEs; biological assets; agricultural produce |
| Přiložené soubory | |
| Popis | Agricultural and forest producers use every form of business organization, from small farms to large publicly held corporations. Although most entrepreneurs working in agriculture and forestry are small and medium enterprises, the specifics of agriculture are significantly reflected in the financial reporting intended primarily for large corporations traded on the capital markets. There are designed specific procedures of recording in relation to the nature of biological assets and agricultural produce and ways of measurement in this paper. |