Klasyfikacja i prezentacja aktywów rolniczych w sprawozdaniu finansowym według polskich i międzynarodowych regulacji rachunkowości
Agricultural assets classification and presentation in financial statements in Polish and international accounting regulations

Summary/Abstract: Agricultural activity is characterized by diversity and complexity of economic events. Therefore, assets related to agricultural activity should be properly classified as it affects the choice of the measurement method and, consequently, assessment of company performance. The article reviews classification and presentation of agricultural assets in the light of various regulations (ie. IAS/IFRS, Accounting Act and FADN). Moreover, the study presents the consequences of the lack in IAS/IFRS of specification to which balance sheet group biological assets belong.

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