New opportunities from farm accounting

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.

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Year of publication:	2006
Authors:	Dvořáková, Dana
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2006.2006, 3, p. 149-153
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	Fair value \| Reálná hodnota \| Oceňování \| Measurement \| Agriculture \| FADN \| Zemědělství

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Extent:	text/html
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011194942