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Problems of accounting legislation in animal breeding and its impact on practice of enterprice

Author

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  • Jindřiška Kouřilová

    (University of South Bohemia in České Budějovice)

  • Zita Drábková

    (University of South Bohemia in České Budějovice)

Abstract

Farmers are required to report reached values of their profit/loss. According to these records the results are evaluated and possible subsidies acquired. Assessing animals as property is one of considerably complicating and complicated entries. Changes in legislation two years ago did not contribute to increasing predicative possibilities of accounting statements and objective farm classification. Larger differences will be evident inside of breeding in areas with higher altitude, especially cattle. It is necessary to improve the legislation.

Suggested Citation

  • Jindřiška Kouřilová & Zita Drábková, 2009. "Problems of accounting legislation in animal breeding and its impact on practice of enterprice," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 12(2), pages 135-139.
  • Handle: RePEc:boh:actaub:v:12:y:2009:i:2:p:135-139
    DOI: 10.32725/acta.2009.033
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