Klasyfikacja aktywów pochodzenia rolniczego według MSR 41 Rolnictwo

• Authors: Dorota Czerwińska-Kayzer , Anna Bieniasz

Title variants

EN

CLASSIFICATION OF AGRICULTURAL ASSETS ON THE INTERNATIONAL ACCOUNTING STANDARD 41 AGRICULTURE

• Languages of publication: PL

Abstracts

EN

Agricultural activity is characterised by dissimilarity and complexity of economic events. Therefore, the assets related to agricultural activity, should be properly classified, as it affects the method of valuation and the company assessment. In the article the classification of agricultural assets has been presented in respect of IAS/IFRS 41 Agriculture.

Keywords

EN

BIOLOGICAL ASSETS; CLASSIFICATION OF ASSETS; IAS 41 AGRICULTURE

• Publisher: Wydawnictwo Uniwersytetu Przyrodniczego w Poznaniu
• Journal: Journal of Agribusiness and Rural Development
• Year: 2011
• Issue: 4(22)
• Pages: 41-49

Contributors

author

Dorota Czerwińska-Kayzer

• Uniwersytet Przyrodniczy w Poznaniu, Katedra Finansów i Rachunkowości, ul. Wojska Polskiego 28, 60-637 Poznań, Poland

author

Anna Bieniasz