Zobrazit minimální záznam

dc.contributor.authorSvoboda, Patrik
dc.contributor.authorBohušová, Hana
dc.date.accessioned2022-02-09T01:02:16Z
dc.date.available2022-02-09T01:02:16Z
dc.date.issued2017
dc.identifier43912389
dc.identifier.issn1211-8516 Sherpa/RoMEO, JCR
dc.identifier.urihttps://repozitar.mendelu.cz/xmlui/handle/20.500.12698/1481
dc.description.abstractThe aim of the paper is the evaluation of appropriateness of different ways for the measurement and reporting of different groups of biological assets. There are two possible ways of their measurement - cost and fair value. The substance of all kinds of biological assets differs significantly, especially for plants and animals. The single way for measurement of all kinds of biological assets is not satisfactory. The most significant difference is observable between bearer plants and biological assets in the form of living animals. The authors took into account a majority of factors influencing quality of individual ways of measurement, and evaluated the application of the above-mentioned methods for representatives of both kinds of biological assets (apple orchard and dairy cows). The results of the study proved that the historical cost is the suitable way of bearer plants measurement, while the fair value measurement is more suitable for measurement of living animals.en
dc.format327-337
dc.publisherMendelova univerzita v Brně
dc.relation.ispartofActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
dc.relation.urihttps://acta.mendelu.cz/media/pdf/actaun_2017065010327.pdf
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectBiological assetsen
dc.subjectmeasurementen
dc.subjectbearer plantsen
dc.subjectliving animalsen
dc.subjecthistorical costsen
dc.subjectfair valueen
dc.titleAmendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?en
dc.typeJ_ČLÁNEK
dc.date.updated2022-02-09T01:02:15Z
dc.description.versionOA
local.identifier.doi10.11118/actaun201765010327
local.identifier.scopus2-s2.0-85015885076
local.number1
local.volume65
local.identifier.obd43912389
local.identifier.e-issn2464-8310
dc.project.IDGA15-24867S
dc.project.IDMalé a střední podniky v globální konkurenci: Vývoj specifické metodiky převodních cen odrážející jejich specifičnost
dc.identifier.orcidSvoboda, Patrik 0000-0002-2274-4778
dc.identifier.orcidBohušová, Hana 0000-0002-3669-4230
local.contributor.affiliationPEF


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Zobrazit minimální záznam

CC BY-NC-ND 4.0
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