Evaluation of applicability of IAS 41 – Agriculture to the valuation of growing forest stands and their accounting treatment in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F16%3A70958" target="_blank" >RIV/60460709:41110/16:70958 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.17221/59/2016-JFS" target="_blank" >http://dx.doi.org/10.17221/59/2016-JFS</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.17221/59/2016-JFS" target="_blank" >10.17221/59/2016-JFS</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Evaluation of applicability of IAS 41 – Agriculture to the valuation of growing forest stands and their accounting treatment in the Czech Republic

Popis výsledku v původním jazyce

The paper aims to evaluate the applicability of International Accounting Standard (IAS) 41 to the valuation of a growing stock of stands and entering its value in the corporate accounting system in the Czech Republic. In this context, IAS 41 is analysed in detail with focus on the method of reporting of the forest value in the accounting. At the same time a questionnaire survey is conducted among the forestry sector experts on the topic of willingness to report the forest value in statements. Based on the findings, an alternative solution to the application of IAS 41 to the forest accounting treatment, which would be potentially applicable, is proposed in the paper. The questionnaire survey (n = 317) has found that there is an increasing tendency towards the willingness to report the forest in the statements,especially in the organizations which simultaneously meet the statutory duty to disclose this value in the notes to the statements, and it is also recognized that this willingness does not

Název v anglickém jazyce

Evaluation of applicability of IAS 41 – Agriculture to the valuation of growing forest stands and their accounting treatment in the Czech Republic

Popis výsledku anglicky

The paper aims to evaluate the applicability of International Accounting Standard (IAS) 41 to the valuation of a growing stock of stands and entering its value in the corporate accounting system in the Czech Republic. In this context, IAS 41 is analysed in detail with focus on the method of reporting of the forest value in the accounting. At the same time a questionnaire survey is conducted among the forestry sector experts on the topic of willingness to report the forest value in statements. Based on the findings, an alternative solution to the application of IAS 41 to the forest accounting treatment, which would be potentially applicable, is proposed in the paper. The questionnaire survey (n = 317) has found that there is an increasing tendency towards the willingness to report the forest in the statements,especially in the organizations which simultaneously meet the statutory duty to disclose this value in the notes to the statements, and it is also recognized that this willingness does not

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

Journal of Forest Science

ISSN

1212-4834

e-ISSN

—

Svazek periodika

2016 (9)

Číslo periodika v rámci svazku

62

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

12

Strana od-do

429-440

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-84991729102