National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Biologická aktiva v účetnictví zemědělského podniku
Vašíčková, Jana
This diploma thesis deals with the issue of biological assets accounting in agricultural company. The main goal is ambition for differences resulting from the use of different accounting standards. In the theoretical part are defined basic concepts, principles and methods. In the practical part is applied standard IAS41 Agricultural in a chosen agricultural company
Vykazování biologických aktiv a zemědělské produkce dle české účetní úpravy a IFRS
Kladivo, Jaroslav
This work deals with the reporting of biological assets and agricultural produce according to Czech accounting standards and IFRS. In the theoretical section is outlined process of accounting harmonization in the world and in the European Union. There are also analyzed the requirements for reporting and measurement of biological assets and agricultural produce according to Czech accounting standards and International Financial Reporting Standards. At the end of this chapter the key differences are summarized between the accounting systems. In the practical section, these systems are applied to the selected biological assets and agricultural produce and the results are then compared and evaluated the impact of the valuation according to these systems to the values of selected financial statements for the selected company.
Vegetable production accounting
Vaníčková, Lucie ; Dvořáková, Dana (advisor)
The bachelor thesis focuses on vegetable production accounting. The thesis is divided into two parts - a theoretical and practical one. In the theoretical part we deal with a classification of biological assets in vegetable production, their assessing and bookkeeping in the Czech Republic. The IAS 41 - Agriculture is explicated in a separate chapter. The practical part of this bachelor thesis concentrates on the application of knowledge mentioned in the theoretical part. We analyse practices of a specific farming business in the Czech Republic.

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