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Klasyfikacja aktywów pochodzenia rolniczego według MSR 41 Rolnictwo

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Czerwińska-Kayzer D., Bieniasz A.
Journal of Agribusiness and Rural Development
|
2011
|
issue 4(22)
41-49
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.
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