Český finanční a účetní časopis 2006(3):149-153 | DOI: 10.18267/j.cfuc.187
New opportunities from farm accounting
- Ing. Dana Dvořáková, Ph.D. - odborná asistentka; Katedra finančního účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <ddvorak@vse.cz>.
This paper is focused on polemic with the article "New opportunities from farm accounting" from authors Argilés and Slof. The polemic was aimed at critical assessment of this article base that the method which is used in "Farm Accountancy Data Network"(FADN) is compatible with requirements of IAS 41 - Agriculture. Bases from IAS 41 and the system FADN are different in approach to measurement and in other areas too.
Keywords: Measurement; Fair value; Agriculture, FADN.
JEL classification: M41
Published: October 1, 2006 Show citation
References
- Argilés, J. M. - Slof, E. J.: New opportunities for farm accounting. European Accounting Review, 2004, roč. 10, č. 2, s. 361-383.
Go to original source... - IASB (2005): International financial reporting standards 2005. London, IASB, 2005.
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