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New opportunities from farm accounting
[Nové příležitosti pro účetnictví zemědělských podniků]

Author

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  • Dana Dvořáková

Abstract

This paper is focused on polemic with the article "New opportunities from farm accounting" from authors Argilés and Slof. The polemic was aimed at critical assessment of this article base that the method which is used in "Farm Accountancy Data Network"(FADN) is compatible with requirements of IAS 41 - Agriculture. Bases from IAS 41 and the system FADN are different in approach to measurement and in other areas too.

Suggested Citation

  • Dana Dvořáková, 2006. "New opportunities from farm accounting [Nové příležitosti pro účetnictví zemědělských podniků]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(3), pages 149-153.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:3:id:187:p:149-153
    DOI: 10.18267/j.cfuc.187
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    More about this item

    Keywords

    Measurement; Fair value; Agriculture; FADN; Oceňování; Reálná hodnota; Zemědělství;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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