New opportunities from farm accounting

Nové příležitosti pro účetnictví zemědělských podniků

Dana Dvořáková

Český finanční a účetní časopis, 2006, vol. 2006, issue 3, 149-153

Abstract: This paper is focused on polemic with the article "New opportunities from farm accounting" from authors Argilés and Slof. The polemic was aimed at critical assessment of this article base that the method which is used in "Farm Accountancy Data Network"(FADN) is compatible with requirements of IAS 41 - Agriculture. Bases from IAS 41 and the system FADN are different in approach to measurement and in other areas too.

Keywords: Measurement; Fair value; Agriculture; FADN; Oceňování; Reálná hodnota; Zemědělství (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.187

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