RACHUNKOWOŚĆ ROLNA W POLSCE – WYBRANE KWESTIE TEORETYCZNE I PRAKTYCZNE
AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES
Author(s): Monika TUREK-RADWAN, Bogusław WacławikSubject(s): Economy, Agriculture
Published by: Wydawnictwo Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Keywords: FADN; IAS 41; income tax in agriculture; agricultural accounts
Summary/Abstract: The paper presents selected issues related to agricultural accounting in Poland. The selection includes: a brief outline of the development of farm accounting in Poland, numerical figures characterizing Polish agriculture, selected issues related to the regulations contained in IAS 41 ’Agriculture’ and overview of the issues related to the introduction of income tax in agriculture.
Journal: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
- Issue Year: 2016
- Issue No: 2
- Page Range: 4-14
- Page Count: 11
- Language: English