Parametry i zasady wyceny nieruchomości leśnych w rachunkowości. Wycena drzewostanów
The parameters and rules of forest land valuation in accounting. Valuation of forest in the strict sense

Summary/Abstract: The State Forests National Forest Holding maintains its accounting records in accordance with the Ac-counting Act. The law prescribes the parameters and principles of valuation of individual assets and liabilities. Practice shows that forests – the greatest resource of State Forests – cannot be measured relia-bly in accordance with the provisions of the above-mentioned Act, which results in non-disclosure in the balance sheet of information about most of the forests. Only the land purchased or converted is measured and reported under the accounting system. The aim of the study is to carry out a theoretical consideration of the possibilities of using selected parameters and principles of forest land valuation, with a particular focus on forest in the strict sense, in the framework of national and international accounting regulations. The following hypothesis was adopted: the specificity of State Forests operations and the provisions of the Accounting Act call for changes in the classification of wooded areas so as to achieve an effective selection of parameters for valuation of individual components of woodland or to develop a National Accounting Standard dedicated to forest management. The hypothesis was verified positively in the section on the postulate to develop a National Accounting Standard – forestry.

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