ACCOUNTING AND TAXATION PROBLEMS OF AGRICULTURAL PRODUCE MEASUREMENT

Georgi Gerganov
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Georgi Gerganov: D. A. Tsenov Academy of Economics

Business Management, 2013, issue 1, 7

Abstract: The present article analyses the prescriptions of accounting standards agricultural produce and the role of the estimates for the formation of the financial result for the period. When those standards are used in the accounting practice some texts, regulating the transformation of the financial result for tax purposes, appear to be contradictory. A specific example given here illustrates the logical sequence of the tax treatment of the differences between the measurements of produce at initial recognition and at the end of the year.

Keywords: accounting standards; agriculture; agricultural produce; financial results; taxation problems (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:dat:bmngmt:y:2013:i:1:p:7

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