The accounting features of agricultural enterprises

Tímea Varró

Problems of World Agriculture / Problemy Rolnictwa Światowego, 2014, vol. 14, issue 29, 6

Abstract: Agricultural production has a number of special features which essentially distinguish it from other sectors of national economy (industry, building industry, trade, etc.) The general regularities often prevail very specifically. The agricultural production is performed in open areas, exposed to the force of nature, closely connected to the land. The land has a primary role in farming, and a major part of expenditures are utilised through arable land. The natural and economic attributes of arable land and the inseparably related climate conditions substantially determine the method and success of farming. Farming specialties often require special accounting solutions which can also be found in the case of agricultural enterprises. The objective of the present paper is to examine the assessment procedures in regard to agricultural enterprises which can be applied in the case of fixed assets.

Keywords: Agribusiness; Risk and Uncertainty (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://ageconsearch.umn.edu/record/198883/files/2014_4_20.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ags:polpwa:198883

DOI: 10.22004/ag.econ.198883

Access Statistics for this article

More articles in Problems of World Agriculture / Problemy Rolnictwa Światowego from Warsaw University of Life Sciences Contact information at EDIRC.
Bibliographic data for series maintained by AgEcon Search ().