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National Repository of Grey Literature

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Animal husbandry - comparison of IFRS standard with legal regulation of the Slunečková, Ivana ; Dvořáková, Dana (advisor) ; Molín, Jan (referee) Comparison of accounting concept of animal husbandry according to IAS 41 - Agriculture and Czech Accounting Standards in terms of valuation, accounting records, classification and reporting of biological assets. Practical usage of fair value as a mean of valuation decreased by estimated costs to sell and evaluation of classification according to IAS 41 requirements in case of particular agriculture organization. Detailed record

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