Keywords
FADN
IAS 41
income tax in agriculture
agricultural accounts
IAS 41
income tax in agriculture
agricultural accounts
How to Cite
Turek-Radwan, M. and Wacławik, B. (2016) “AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 20(2), pp. 4–14. doi: 10.19192/wsfip.sj2.2016.1.
Abstract
The paper presents selected issues related to agricultural accounting in Poland. The selection includes: a brief outline of the development of farm accounting in Poland, numerical figures characterizing Polish agriculture, selected issues related to the regulations contained in IAS 411 ’Agriculture’ and overview of the issues related to the introduction of income tax in agriculture.The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.
Downloads
Download data is not yet available.