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Rachunkowość rolnicza a ogólna teoria i praktyka rachunkowości

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Kondraszuk T.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
43-53
EN
In the paper the chosen accounting problems has been presented and working hypotheses has been positively verified. The first hypothesis supposes that the specifics of agricultural accountancy derive from the biological character of production and usage of cash method originating from the treasure accounting style philosophy. The second assumes that applying, according to IAS 41 , the fair value in valuation of biological assets is consistent with theory of economics and organisation of agricultural enterprises, and especially with cost and economic results calculation. The third hypothesis supposes that closing in between the balance and tax laws is extremely important in the SME sector (using simplified evidence) and may be based on experiences of the agricultural accountancy.
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