Accounting and tax aspects of losses on the quantity of harvested and traded timber
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43410%2F22%3A43921781" target="_blank" >RIV/62156489:43410/22:43921781 - isvavai.cz</a>
Result on the web
<a href="http://www.woodema.org/books/WoodEMA_book_2022.pdf" target="_blank" >http://www.woodema.org/books/WoodEMA_book_2022.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Accounting and tax aspects of losses on the quantity of harvested and traded timber
Original language description
Losses in the amount of timber, especially the accidental ones, are a long-term issue for both the forestry public and forest owners. The objective determination of accidental losses - the natural decreases in amount, has always been an important factor for determining the liability of employees for any damage caused to the forest owner or for the loss in the amount of timber. The chapter of the book presents a methodical approach to establishing loss standards for the amount of harvested and traded timber in the context of accounting and tax legislation in the Czech Republic. The article is an important contribution from the point of view of accounting theory, but it also has practical implications for forest owners and accountants in forest enterprises.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
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OECD FORD branch
40102 - Forestry
Result continuities
Project
<a href="/en/project/QK21010198" target="_blank" >QK21010198: Adaptation of forestry for sustainable use of natural resources</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Controlling of Business and Production Processes in Forest Based Industry
ISBN
978-953-57822-9-2
Number of pages of the result
9
Pages from-to
37-45
Number of pages of the book
161
Publisher name
WoodEMA, i. a.
Place of publication
Záhřeb
UT code for WoS chapter
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