Problems of accounting legislation in animal breeding and its impact on practice of enterprice

PROBLEMATICKÁ ÚČETNÍ LEGISLATIVA U CHOVU ZVÍŘAT, DOPAD DO PRAXE PODNIKŮ

Jindřiška Kouřilová and Zita Drábková
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Jindřiška Kouřilová: University of South Bohemia in České Budějovice
Zita Drábková: University of South Bohemia in České Budějovice

Acta Universitatis Bohemiae Meridionalis, 2009, vol. 12, issue 2, 135-139

Abstract: Farmers are required to report reached values of their profit/loss. According to these records the results are evaluated and possible subsidies acquired. Assessing animals as property is one of considerably complicating and complicated entries.Changes in legislation two years ago did not contribute to increasing predicative possibilities of accounting statements and objective farm classification. Larger differences will be evident inside of breeding in areas with higher altitude, especially cattle. It is necessary to improve the legislation.

Keywords: accounting statements; farm; animals; cattle (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:boh:actaub:v:12:y:2009:i:2:p:135-139

DOI: 10.32725/acta.2009.033

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