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The accounting features of agricultural enterprises

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  • Varró, Tímea

Abstract

Agricultural production has a number of special features which essentially distinguish it from other sectors of national economy (industry, building industry, trade, etc.) The general regularities often prevail very specifically. The agricultural production is performed in open areas, exposed to the force of nature, closely connected to the land. The land has a primary role in farming, and a major part of expenditures are utilised through arable land. The natural and economic attributes of arable land and the inseparably related climate conditions substantially determine the method and success of farming. Farming specialties often require special accounting solutions which can also be found in the case of agricultural enterprises. The objective of the present paper is to examine the assessment procedures in regard to agricultural enterprises which can be applied in the case of fixed assets.

Suggested Citation

  • Varró, Tímea, 2014. "The accounting features of agricultural enterprises," Problems of World Agriculture / Problemy Rolnictwa Światowego, Warsaw University of Life Sciences, vol. 14(29), pages 1-6, December.
    • Handle: RePEc:ags:polpwa:198883
    DOI: 10.22004/ag.econ.198883
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    Keywords

    Agribusiness; Risk and Uncertainty;

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