The Fair Value Model for the Measurement of Biological Assets and Agricultural Produce in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F14%3A43922089" target="_blank" >RIV/49777513:23510/14:43922089 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1016/S2212-5671(14)00338-4" target="_blank" >http://dx.doi.org/10.1016/S2212-5671(14)00338-4</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/S2212-5671(14)00338-4" target="_blank" >10.1016/S2212-5671(14)00338-4</a>
Alternative languages
Result language
angličtina
Original language name
The Fair Value Model for the Measurement of Biological Assets and Agricultural Produce in the Czech Republic
Original language description
Measurement as value determination is very important in the field of property and financial sources reporting. Choice of measurement base influences all account- ing information necessary for making decisions of investors, creditors, suppliers, employeesand other subjects in order to realize their plans. The paper aims firstly to characterize the processes of evaluation of biological assets and agricultural produce in accordance with International Accounting Stan- dard IAS 41 in its current wording, topresent the results of research conducted within the project SGS 2013-040 titled: Paradigm of development in the 21 st cen- tury and its influence on the behaviour of economic subjects and further to compare findings of fact with the solutions containedin the Exposure Draft ED/2013/8 Agri- culture: Bearer Plants (Proposed Amendments to IAS 16 and IAS 41), which was published by the International Accounting Standards Board (IASB) for comment by 28 th October 2013. Within the paper the r
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Enterprise and Competitive Environment, 17th Annual International Conference, Procedia Economics and Finance
ISBN
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ISSN
2212-5671
e-ISSN
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Number of pages
8
Pages from-to
213-220
Publisher name
Faculty of Business and Economics, Mendel University in Brno
Place of publication
Brno
Event location
Brno, Czech Republic
Event date
Mar 6, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000345439100025