Biological Assets: In What Way should be Measured by SMEs?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909848" target="_blank" >RIV/62156489:43110/16:43909848 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1016/j.sbspro.2016.05.469" target="_blank" >http://dx.doi.org/10.1016/j.sbspro.2016.05.469</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/j.sbspro.2016.05.469" target="_blank" >10.1016/j.sbspro.2016.05.469</a>

Result language
angličtina
Original language name
Biological Assets: In What Way should be Measured by SMEs?
Original language description
The paper focuses on the possible ways of biological assets measurement in financial reporting of SMEs. The entity uses the fair value model for those biological assets for which fair value is readily determinable, and cost model is employed for all other biological assets. The substance of all kinds of biological assets differs significantly, especially bearer plants and living animals. The authors evaluated application over mentioned methods for representatives of both kinds of biological assets (apple orchard and dairy cows). According to the study, historical cost is suitable for bearer plants, the fair value measurement is suitable for living animals.
Czech name
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Czech description
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Project
<a href="/en/project/GA15-24867S" target="_blank" >GA15-24867S: Small and medium size enterprises in global competition: Development of specific transfer pricing methodology reflecting their specificities</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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