Accounting and tax aspects of losses on the quantity of harvested and traded timber

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Accounting and tax aspects of losses on the quantity of harvested and traded timber

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Accounting and tax aspects of losses on the quantity of harvested and traded timber

Popis výsledku anglicky

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.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

40102 - Forestry

Projekt

<a href="/cs/project/QK21010198" target="_blank" >QK21010198: Adaptace lesního hospodářství pro udržitelné využívání přírodních zdrojů</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Controlling of Business and Production Processes in Forest Based Industry

ISBN

978-953-57822-9-2

Počet stran výsledku

9

Strana od-do

37-45

Počet stran knihy

161

Název nakladatele

WoodEMA, i. a.

Místo vydání

Záhřeb

Kód UT WoS kapitoly

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