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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Procedia Economics and Finance 12

ISBN

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ISSN

2212-5671

e-ISSN

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Počet stran výsledku

8

Strana od-do

213-220

Název nakladatele

Elsevier

Místo vydání

Neuveden

Místo konání akce

Brno

Datum konání akce

6. 3. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000345439100025