USE OF AGRICULTURAL LAND CATEGORIES IN EU COUNTRIES

In the introductory part, the authors deal with the importance of agricultural lands, its effect on water management, use of land in agriculture, the influence on the climatic conditions and the whole Earth's ecosystem, examining the system from the perspective of Czech accounting and IFRS. In the working part, the authors focus on the comparison of the state of used agricultural land in thousands of ha in the EU countries by individual categories using historical statistical data from Eurostat on the quantity and structure of used agricultural land. The authors present relevant thee series in tables and graphs; the comparison of categories of land in individual EU countries was presented in the form of graph There was made a comparison of individual EU countries by the size of used agricultural land per one inhabitant. In the conclusion part, trend function calculated for all EU countries is used to make prediction for individual categories of agricultural land for the year 2020.