Produkty rolne i zasady ich wyceny według polskich i międzynarodowych regulacji rachunkowości
Agricultural products and principles of their valuation by Polish And international accounting regulations

Summary/Abstract: The essence of agricultural activity is the production of agricultural products. Their biological nature requires specific solutions for their valuation. The article deals with the issue of the agricultural products and their valuation. The purpose of this article is to present the principles for measuring the value of agricultural products according to Polish Accounting Act and International Financial Reporting Standards. The method of critical analysis of accounting standards and literature were used to prepare this article.

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