The subject of the research is the set of theoretical and practical approaches to the recognition of assets of the agricultural enterprises of the Omsk region in the accounting under IFRS. The research objective is the development of an optimal testing model of assets of the agricultural enterprises for compliance with IFRS. The study was conducted on the basis of financial statements prepared under the Russian Financial Reporting Standards. The three asset items with the largest share were allocated in the statements: fixed assets, inventories and accounts receivable. The most essential items were allocated as part of fixed assets: machinery and equipment and agricultural products respectively. Accounts receivable were tested for complianc...
The study of the accounting environment was conducted and proposals for improving its theory for the...
Bakalářská práce se zabývá účetními aspekty zemědělství a dotací podle IFRS. Konkrétně je zaměřena n...
This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in...
This article discusses the practical application of the basic requirements and recommendations for t...
The climate change and food security are closely related to the effective use and conservation of ag...
The climate change and food security are closely related to the effective use and conservation of ag...
The Czech national law regulating accounting is not harmonized with International Financial Reportin...
The Czech national law regulating accounting is not harmonized with International Financial Reportin...
The climate change and food security are closely related to the effective use and conservation of ag...
Agriculture is of great importance for the Russian economy and is one of its most stable and fast gr...
Today the globalisation of the world market leads to the necessity of constructive interaction in th...
© Medwell Journals, 2018. This study examines the problems of application of regulations of Internat...
This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in...
This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in...
This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in...
The study of the accounting environment was conducted and proposals for improving its theory for the...
Bakalářská práce se zabývá účetními aspekty zemědělství a dotací podle IFRS. Konkrétně je zaměřena n...
This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in...
This article discusses the practical application of the basic requirements and recommendations for t...
The climate change and food security are closely related to the effective use and conservation of ag...
The climate change and food security are closely related to the effective use and conservation of ag...
The Czech national law regulating accounting is not harmonized with International Financial Reportin...
The Czech national law regulating accounting is not harmonized with International Financial Reportin...
The climate change and food security are closely related to the effective use and conservation of ag...
Agriculture is of great importance for the Russian economy and is one of its most stable and fast gr...
Today the globalisation of the world market leads to the necessity of constructive interaction in th...
© Medwell Journals, 2018. This study examines the problems of application of regulations of Internat...
This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in...
This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in...
This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in...
The study of the accounting environment was conducted and proposals for improving its theory for the...
Bakalářská práce se zabývá účetními aspekty zemědělství a dotací podle IFRS. Konkrétně je zaměřena n...
This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in...