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IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry?

Basic information
Original title:IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry?
Authors:Hana Bohušová, Petr Valouch
Further information
Citation:BOHUŠOVÁ, Hana and Petr VALOUCH. IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry? In Aljoša Valentinčič, Sergeja Slapničar, Monika Lapanja, Tina Drolc, Jana Pucelj, Jernej Koren. Collection of Abstracts from European Accounting Association 35th Annual Congress. Ljubljana, Slovenia: Faculty of Economics, Ljubljana, Slovenia, 2012. p. 358-359, 2 pp. ISBN 978-961-240-233-4.Export BibTeX
@inproceedings{982543,
author = {Bohušová, Hana and Valouch, Petr},
address = {Ljubljana, Slovenia},
booktitle = {Collection of Abstracts from European Accounting Association 35th Annual Congress},
editor = {Aljoša Valentinčič, Sergeja Slapničar, Monika Lapanja, Tina Drolc, Jana Pucelj, Jernej Koren},
keywords = {agricultural activity; IFRS for SMEs; biological assets; agricultural produce},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Ljubljana, Slovenia},
isbn = {978-961-240-233-4},
pages = {358-359},
publisher = {Faculty of Economics, Ljubljana, Slovenia},
title = {IFRS For SMEs: What Will The Implementation of IFRS For SME Bring For Timber Industry?},
year = {2012}
}
Original language:English
Field:Economy
Type:Article in Proceedings
Keywords:agricultural activity; IFRS for SMEs; biological assets; agricultural produce

Agricultural and forest producers use every form of business organization, from small farms to large publicly held corporations. Although most entrepreneurs working in agriculture and forestry are small and medium enterprises, the specifics of agriculture are significantly reflected in the financial reporting intended primarily for large corporations traded on the capital markets. There are designed specific procedures of recording in relation to the nature of biological assets and agricultural produce and ways of measurement in this paper.

 
 
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