Browsing by Subject "Measurement of agricultural assets"
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Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets? (Česká akademie zemědělských věd, 2017)The aim of the paper is the evaluation of the impact of the new amendments to the IAS 16 and IAS 41 - Agriculture: Bearer Plants on the financial reporting in agriculture. The paper is based on the comparison of the current ...