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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
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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Accounting in Agrodružstvo Načeradec in 2009
 Javorská, Petra ; Cardová, Zdenka (advisor)
This bachelor thesis deals with accounting in agriculture. The principal objective is to capture the forms of acquisition, evaluation, amortization and elimination of biological assets. The thesis is divided into two main parts, a theoretical and a practical section. In the first part long-term and current assets which are subdivided into animal and crop production are described. The second one is focused on practical illustration of bookkeeping in a specific farms co-operative.
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See also: similar author names
1 JAVORSKÁ, Pavla
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