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Dvořáková, Dana - In: Český finanční a účetní časopis 2006 (2006) 3, pp. 149-153

Data Network“(FADN) is compatible with requirements of IAS 41 – Agriculture. Bases from IAS 41 and the system FADN are …

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

The role of accounting information in financial performance measurements from external user's viewpoint

Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 25-52

The paper concerns measuring and reporting of financial performance of an enterprise from external user’s point of view. Basic approach of the paper is the analysis of the Income Statement as amended by US GAAP. If it is appropriate wording of US GAAP is enriched by requirement of IAS/IFRS....

Persistent link: https://www.econbiz.de/10011459733

The Importance of Information Through Accounting Practice in Agricultural Sector-European Data Network

Vazakidis, Athanasios - 2015

(FADN) in Europe, could be key elements to improve the use of agriculture accounting. Results: After mandatory and optional … contribution of IAS 41 is to provide a strong conceptual framework in agricultural accounting practice. Conclusion: FADN is an … experienced data network, which could be a guide for implementing of IAS 41. Finally, we unfold IAS 41 statutory and FADN …

Persistent link: https://www.econbiz.de/10013038026

Risk, risk conflicts, sub-politics and social and environmental accounting and accountability in Scottish salmon farming

Georgakopoulos, Georgios - In: Spoudai : journal of economics and business 68 (2018) 2/3, pp. 3-38

The aim of this paper is to offer a theoretical analysis, inspired by research into social theories of risk, of the social and environmental accounting processes observed in an earlier empirical study on Scottish salmon farming. Social and environmental accounting and accountability processes in...

Persistent link: https://www.econbiz.de/10011922284

An Analysis of the Accounting Principles Applied by the European Farm Accountancy Data Network

Slof, John - 1999

sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common … financial performance and condition of farms. Through the Farm Accountancy Data Network (FADN), every year data are gathered … from a rotating sample of 60.000 professional farms across all member states. FADN data collection is not structured as an …

Persistent link: https://www.econbiz.de/10012743993

The implementation of variable costing in the management of profitability of sales in trade companies

Dyhdalewicz, Anna - In: E-Finanse : finansowy kwartalnik internetowy 11 (2015) 3, pp. 116-127

The aims of the paper are twofold: first, to present selected approaches to the construction of an income statement based on variable costing, which evolved towards the preparation of a tool for multidimensional measurement and an analysis of profitability of sales; second, to discuss the...

Persistent link: https://www.econbiz.de/10011455488

Roll of a farm accountancy data networks (FADN) in agricultural sector in Serbia

Bojcevski, Mirjana; Kovacevic, Vlado; Subic, Jonel - In: Ekonomika : međunarodni časopis za ekonomsku teoriju … 62 (2016) 3, pp. 69-77

Persistent link: https://www.econbiz.de/10011572806

METHODOLOGICAL ASPECTS OF AGRICULTURAL ENTERPRISESâ€(tm) INCOME CALCULATION

Ildiko, Tamasne Orban - In: Annals of Faculty of Economics 1 (2013) 2, pp. 523-529

European Union by introducing, among others, the EU directives, the FADN (Farm Accountancy Data Network) agricultural data … with the patterns of profit and loss calculation and income categories used in the FADN system for the analysis of …

Persistent link: https://www.econbiz.de/10010733810

Integrating the cost of the carbon footprint within the income statement: Tests on seven Polish firms

Cathala, Christophe - In: Financial Internet Quarterly 17 (2021) 2, pp. 32-43

Purpose: Even if popular, carbon accounting is not yet compulsory for companies. However, it should be and certainly will be. From the state's point of view, this will be a prerequisite to respecting its international commitments. From the point of view of companies, it is also neces-sary...

Persistent link: https://www.econbiz.de/10013466275

The Role of Accounting Information in Financial Performance Measurements from External User’s Viewpoint

Halíř, Zbyněk - In: European Financial and Accounting Journal 5 (2010) 2, pp. 25-52

Persistent link: https://www.econbiz.de/10010512861