IDEAS home Printed from
   My bibliography  Save this article

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


  • Jindřiška Kouřilová

    () (University of South Bohemia in České Budějovice)

  • Zita Drábková

    () (University of South Bohemia in České Budějovice)


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

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    accounting statements; farm; animals; cattle;


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:boh:actaub:v:12:y:2009:i:2:p:135-139. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Tereza Š ástková). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.