Forest Stand Monetary Valuation from Point of View of Accountancy

被引：0

作者：

Cermakova, Helena ^{[1
]}

Starova, Marta ^{[1
]}

Pospisilova, Vendula ^{[2
]}

机构：

[1] Ceska Zemedelska Univ Praze, PEF, Katedra Obchodu & Financi, Kamycka 129, Prague 16521 6, Suchdol, Czech Republic

[2] Ceska Zemedelska Univ Praze, Katedra Ekon & Lesniho Hospodarstvi FLD, Prague 16521 6, Suchdol, Czech Republic

来源：

AGRARIAN PERSPECTIVES XVIII, VOLS 1 AND 2 | 2009年

关键词：

Forest stand; valuation; regulations implementing accounting law; financial statement; annex; official price; assets evaluation act;

D O I：

暂无

中图分类号：

F3 [农业经济];

学科分类号：

0202 ; 020205 ; 1203 ;

摘要：

The article is focused on the legal obligation to evaluate the forest stand, which came into force on 1.1.2009 under the revised regulations implementing the Law of Accounting No. 563/1991 Coll. Owners of forest land have the statutory duty to evaluate the growing stock of forest stand and bring the value in the financial statements from this year. The article compares the valuation in accordance with the accounting regulations to the valuation according to the official price of the assets evaluation act.

引用

页码：157 / 160

页数：4

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