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National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Dopady potenciální aplikace IAS 41 v podmínkách zemědělství v ČR
 Kelnar, Tomáš
Kelnar, T. Impacts of the potential application of IAS 41 in the conditions of agricul-ture in the Czech Republic. Thesis. Brno: Mendel University in Brno, 2023. The subject of the diploma thesis is to describe and illustrate the application of the standard IAS 41 – Agriculture in the conditions of the Czech Republic. This the-sis aims to clarify the essence of this international accounting standard and com-pare differences against Czech accounting legislation. The theoretical part defines the approaches of Czech legislation and International Accounting Standards IAS/IFRS, particularly in the areas of valuation and disclosure. In the practical part, these findings are applied to specific biological assets to demonstrate the potential impacts on the reporting entity if it were follow the valuation procedures outlined in IAS 41.
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Evaluation of the own production supplies in the agricultural sector
 JEDLIČKOVÁ, Sára
The Bachelor's work provides information about the means and methods of evaluating and accountig for animal and plant products in agricultural sector. In relation to accounting it describes showing these items in the accounting sheets. The main aim of this work is an assessment of these means and methods of evaluating at a selected business subject active in the field of agriculture. In the practical part there are calculation methods of the Agricultural company Olešník assessed, both in animal and plant farming in the year 2019, with suggested calculation methods stated in the theoretical part. As a means of comparison there is a percentage prediction of commodities profits selected according to the company sale prices in 2019 used. According to the stated comparison there is a more suitable calculation method suggested. In the end of this work you can find a general view of this company, in the meaning of costs, profits and the result of farming, both before and after the funds are taken into consideration.
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Accounting in agriculture according to Czech and International Accounting Standards
 Javorská, Petra ; Dvořáková, Dana (advisor) ; Vomáčková, Hana (referee)
The aim of this thesis is to assess the applicability of IAS 41 -- Agriculture on livestock production in the Czech Republic. The thesis is divided into two parts. The theoretical part deals with the specifics of agriculture, accounting procedures in compliance with the Czech legislation and requirements for reporting and disclosure of biological assets according to International Accounting Standard IAS 41 -- Agriculture. The practical part is focused on the feasibility of biological assets classification and their measurement based on fair value less costs to sell in AGRO DRUŽSTVO Načeradec.
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