THE PRACTICAL PROBLEMS WITH THE VALUATION OF TANGIBLE ASSETS IN AGRICULTURE

被引:0
|
作者
Kalinowski, Julian [1 ]
机构
[1] Wroclaw Univ Environm & Life Sci, Inst Econ & Social Sci, Wroclaw, Poland
关键词
tangible assets in agriculture; renovation; improvement; modernisation; valuation;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
The aim of the research was to present the renovation and modernisation costs problem of the tangible assets in agriculture. There was used the case study method as well as the descriptive analysis with the usage of quantity and comparative methods. As the result there was pointed that the inappropriate view of the renovation and modernisation spending of a tangible asset leads to the inappropriate economic situation-of the operating economic units in agriculture.
引用
收藏
页码:52 / 57
页数:6
相关论文
共 50 条
  • [1] Long term tangible assets valuation and taxes in Latvia
    Zarina, Vita
    Medne, Anna
    [J]. Accounting and Performance Management Perspectives in Business and Public Sector Organizations, Conference Proceedings, 2005, : 122 - 129
  • [2] Problems of revaluation of tangible assets in Estonian companies
    Kalnin, Zinaida
    [J]. Accounting and Performance Management Perspectives in Business and Public Sector Organizations, Conference Proceedings, 2005, : 64 - 71
  • [3] PROBLEMS OF CLASSIFICATION AND VALUATION OF FINANCIAL ASSETS
    Quliyev, V
    [J]. FINANCIAL AND CREDIT ACTIVITY-PROBLEMS OF THEORY AND PRACTICE, 2022, 1 (42): : 162 - 172
  • [4] Tangible assets
    Michelle Francl
    [J]. Nature Chemistry, 2013, 5 : 147 - 148
  • [5] Tangible assets
    Francl, Michelle
    [J]. NATURE CHEMISTRY, 2013, 5 (03) : 147 - 148
  • [6] Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards
    Svoboda, P.
    [J]. AGRICULTURAL ECONOMICS-ZEMEDELSKA EKONOMIKA, 2007, 53 (10): : 466 - 474
  • [7] Selected problems of capital assets of Czech agriculture
    Rosochatecka, E.
    Tomsik, K.
    Zidkova, D.
    [J]. AGRICULTURAL ECONOMICS-ZEMEDELSKA EKONOMIKA, 2008, 54 (03): : 108 - 116
  • [8] VALUATION OF ASSETS
    STABERT, BK
    [J]. TAXES, 1963, 41 (01): : 17 - 20
  • [9] Capital accumulation with tangible assets
    Boehm, Volker
    Vachadze, George
    [J]. JOURNAL OF ECONOMIC BEHAVIOR & ORGANIZATION, 2008, 68 (01) : 248 - 257
  • [10] THE ISSUES RELATING TO REPORTING AND VALUATION OF LONG-TERM TANGIBLE FIXED ASSETS IN ACOUNTING OF INDUSTRIAL ENTERPRISE
    Schwarz, Zdenek
    Buchtova, Jana
    Beranova, Petra
    [J]. METAL 2013: 22ND INTERNATIONAL CONFERENCE ON METALLURGY AND MATERIALS, 2013, : 1712 - 1716