Predictive ability of financial health assessment in agriculture

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F15%3A43889730" target="_blank" >RIV/60076658:12510/15:43889730 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Predictive ability of financial health assessment in agriculture

Popis výsledku v původním jazyce

The true representation of reality is a globally recognized accounting principle. It does not mean that the accounting reflects the real situation such as in statements as a basic for assessment of financial health. There is a space for different ways todetermine values depending on the choice of methods of a valuation and depreciation but also on way of an evaluation and an interpretation of results. The freedom of the choice of some methods gives a space for a data manipulation in a way which will bebeneficial for the company in the moment. It could be an effort to minimize or maximize the profit, or an effort to influence the indicator of the financial analysis. There are special risk items which arise from biological, social and other specifics in the field of the agriculture. There is outlined how these values are reflected in the financial health assessment. Different and even legal adjustments to the carrying amounts reported for the accounting period lead to distort the real

Název v anglickém jazyce

Predictive ability of financial health assessment in agriculture

Popis výsledku anglicky

The true representation of reality is a globally recognized accounting principle. It does not mean that the accounting reflects the real situation such as in statements as a basic for assessment of financial health. There is a space for different ways todetermine values depending on the choice of methods of a valuation and depreciation but also on way of an evaluation and an interpretation of results. The freedom of the choice of some methods gives a space for a data manipulation in a way which will bebeneficial for the company in the moment. It could be an effort to minimize or maximize the profit, or an effort to influence the indicator of the financial analysis. There are special risk items which arise from biological, social and other specifics in the field of the agriculture. There is outlined how these values are reflected in the financial health assessment. Different and even legal adjustments to the carrying amounts reported for the accounting period lead to distort the real

Druh

D - Stať ve sborníku

CEP obor

GA - Zemědělská ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

AGRARIAN PERSPECTIVES XXIV. Global Agribusiness and the Rural Economy

ISBN

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ISSN

2464-4781

e-ISSN

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Počet stran výsledku

9

Strana od-do

117-125

Název nakladatele

Česká zemědělská univerzita v Praze

Místo vydání

Praha

Místo konání akce

Praha, ČZU

Datum konání akce

16. 9. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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