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National Repository of Grey Literature 12 records found  previous11 - 12  jump to record: Search took 0.01 seconds. 
Biological assets – accounting in compliance with IFRS and czech accounting standards
 Holubová, Helena ; Dvořáková, Dana (advisor) ; Mourková, Martina (referee)
The goal of this thesis is a detailed research on bases and processes of measurement and accounting of plant and livestock assets in Czech accounting legislation environment. The content of the thesis is also to introduce the topic of biological assets fair value determination and describe requirements for reporting and disclosure of biological assets according to International Accounting Standard IAS 41 - Agriculture. Feasibility study on biological assets classification will be conducted in Žichlická zemědělská a.s. The measurement applicability as defined in Internationl Accounting Standard 41 based on fair value less costs to sell will be in the real environment verified on biological assets (wheat and live cattle)in Žichlická zemědělská a.s.
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The biological assets in accounting in the Czech Republic
 Hlávková, Tereza ; Dvořáková, Dana (advisor)
The dissertation is centred on problems how animals and plants are accounted according to the rules of law of the Czech Republic. It describes mainly methods of accounts and appreciation when the biological assets are obtained and when they are exclude from the assets of accounting entity. It deals with depreciation too.
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National Repository of Grey Literature : 12 records found   previous11 - 12  jump to record:
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