AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES
Journal Title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej - Year 2016, Vol 20, Issue 2
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.<br/><br/>
Authors and Affiliations
Monika Turek-Radwan, Bogusław Wacławik
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