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The accounting features of agricultural enterprises

100%

Varro T.

Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego

2014

tom 14[29]

nr 4

Agricultural production has a number of special features which essentially distinguish it from other sectors of national economy (industry, building industry, trade, etc.) The general regularities often prevail very specifically. The agricultural production is performed in open areas, exposed to the force of nature, closely connected to the land. The land has a primary role in farming, and a major part of expenditures are utilised through arable land. The natural and economic attributes of arable land and the inseparably related climate conditions substantially determine the method and success of farming. Farming specialties often require special accounting solutions which can also be found in the case of agricultural enterprises. The objective of the present paper is to examine the assessment procedures in regard to agricultural enterprises which can be applied in the case of fixed assets.

Ograniczanie wyników

1 Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego

1 Varro T.

1 2014

Wyniki wyszukiwania

The accounting features of agricultural enterprises