The Fair Value Model for the Measurement of Biological Assets and Agricultural Produce in the Czech Republic
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
The Fair Value Model for the Measurement of Biological Assets and Agricultural Produce in the Czech Republic
Popis výsledku v původním jazyce
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
Název v anglickém jazyce
The Fair Value Model for the Measurement of Biological Assets and Agricultural Produce in the Czech Republic
Popis výsledku anglicky
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
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
AE - Řízení, správa a administrativa
OECD FORD obor
—
Návaznosti výsledku
Projekt
—
Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2014
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Enterprise and Competitive Environment, 17th Annual International Conference, Procedia Economics and Finance
ISBN
—
ISSN
2212-5671
e-ISSN
—
Počet stran výsledku
8
Strana od-do
213-220
Název nakladatele
Faculty of Business and Economics, Mendel University in Brno
Místo vydání
Brno
Místo konání akce
Brno, Czech Republic
Datum konání akce
6. 3. 2014
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
000345439100025