Classification of agricultural assets on the international accounting standard 41 Agriculture Klasyfikacja aktywów pochodzenia rolniczego według MSR 41 Rolnictwo

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...

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Bibliographic Details
Main Authors: Dorota Czerwińska-Kayzer, Anna Bieniasz
Format: Article
Language:English
Published: University of Life Sciences in Poznań 2011-12-01
Series:Journal of Agribusiness and Rural Development
Subjects:
Online Access:http://www.jard.edu.pl/tom22/zeszyt4/art_4.pdf