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

Listed author(s):
  • Jindřiška Kouřilová

    ()

    (University of South Bohemia in České Budějovice)

  • Zita Drábková

    ()

    (University of South Bohemia in České Budějovice)

Registered author(s):

    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.

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    File URL: http://ojs.ef.jcu.cz/acta/article/download/305/302
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    Article provided by University of South Bohemia in Ceske Budejovice in its journal Acta Universitatis Bohemiae Meridionales.

    Volume (Year): 12 (2009)
    Issue (Month): 2 ()
    Pages: 135-139

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    Handle: RePEc:boh:actaub:v:12:y:2009:i:2:p:135-139
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    Web page: http://acta.ef.jcu.cz/

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