Specyficzne elementy oceny sytuacji finansowej przedsiębiorstw rolniczych na przykładzie PFADN i MSR 41 „Rolnictwo”
CONCERNE ELEMENTS OF ANALYSIS OF FINANCIAL ENTERPRISES BASED ON POLISH FADN AND IAS No 41 “AGRICULTURE"
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008, vol., nr 66, s. 213-229
Abstract
This study presents the birth and the development of Polish Farm Accountancy Data Network which is the platform for the farm financial analysis. The main focus is paid on two basic accounting rules: accrual basis assumption and ongoing concern concept. The study presents also an International Accounting Standard No 41 “Agriculture” that takes into account the biological importance of the agricultural production. Based on this standard there is noticeable difference between financial results based on the amount of sales and the amount of production. It was found that this kind of calculation could significantly influence financial analysis