The Fair Value Model for the Measurement of Biological Assets abd Agricultural Produce in the Czuech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F14%3A66484" target="_blank" >RIV/60460709:41110/14:66484 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Fair Value Model for the Measurement of Biological Assets abd Agricultural Produce in the Czuech Republic
Original language description
Measurement as value determination is very important in the field of property and financial sources reporting. The choice of measurement base influences all accounting information necessary for making decisions by investors, creditors, suppliers, employees and 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 Standard (IAS) 41 in its current wording; secondly, to present the results of research conducted within the project SGS 2013-040 titled ?A paradigm of development in the 21st century and its influence on the behaviour of economic agents?, and, finally, to compare the findings with the solutions contained in Exposure Draft ED/2013/8 Agriculture: Bearer Plants (Proposed Amendments to IAS 16 and IAS 41), which was published by the International Accounting Standards Board (IASB) for comments to be received by 28th October 2013. In
Czech name
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Czech description
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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